Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services.Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. Write your complete sales and use tax certificate number on the check or money order. Do not send cash in the mail or pay with cash at a local service center. The Business Tax Receipt Application is available on our website. Filing Requirements: File Form DR15 monthly, quarterly, or annually based on sales volume. Reemployment Insurance Tax. If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax. Sales for Resale - Use Tax.