NEWS & INSIGHTS
Florida Brings Back Zero-Percent Zip Code for Forwarding Agents
Florida is bringing back the zero-percent zip code for forwarding agents, allowing exporters with a USPS-issued unique five-digit zip code to benefit from a 0% sales tax rate on qualifying shipments.
What Is the Zero-Percent Zip Code?
The Florida Department of Revenue has amended Rule 12A-1.0015, Florida Administrative Code, to reinstate the practice of assigning a 0% sales tax rate to forwarding agents with a unique five-digit zip code issued by the United States Postal Service. This designation will appear in the Department’s Address/Jurisdiction Database starting January 1, 2026.
Application and Certification
Forwarding agents must apply for a Florida Certificate of Forwarding Agent Address using Form DR-1FA. Applicants must submit documentation from USPS confirming the unique zip code. Once approved, the address will be listed at a zero percent tax rate in the official database.
Effective Date
The updated rule takes effect January 1, 2026.
© 2025 Jeanette Moffa. All Rights Reserved.
It is a special USPS-issued zip code assigned to forwarding agents. Certified addresses are listed with a 0% sales tax rate in the Department’s database.
Forwarding agents who apply for and are approved for a Florida Certificate of Forwarding Agent Address with USPS documentation.
January 1, 2026.
What form is required?
In DOR’s Address/Jurisdiction Database and Tax and Address Lookup System.
Proof from USPS of a unique five-digit zip code.
They must notify DOR and surrender the certificate.
No, only those with a certified USPS five-digit zip code.
Yes, dealers must maintain shipping records showing delivery to the forwarding agent address.
Chapter 2025-208, Laws of Florida.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.