Exemption from Florida Sales and Use Tax is granted only to certain political subdivisions and nonprofit organizations that meet the criteria set forth in sections 212.08(6), 212.08(7), and 213.12(2), Florida Statutes (F.S.). These exemptions are granted only to those political subdivisions and organizations that apply for, qualify for, and receive a Consumer’s Certificate of Exemption (Form DR-14).
EXEMPTION CATEGORIES
501(c)(3) Organizations [s. 212.08(7)(p), F.S.]
Who qualifies? Organizations determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code.
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities.
What must be proven? Applicant’s 501(c)(3) status.
What documents must be sent? Copy of IRS determination letter; or if applying for group determination, submit copy of IRS determination letter and cumulative list of subordinate organizations that fall under group ruling.
Community Cemeteries [s. 212.08(7)(bb), F.S.]
Who qualifies? Any nonprofit corporation that has qualified under s. 501(c)(13) of the Internal Revenue Code, and is operated for the purpose of maintaining a cemetery that was donated to the community by deed.
What is exempt? Purchases by the community cemetery.
What must be proven? 501(c)(13) status; purpose of maintaining a cemetery donated to the community by deed.
What documents must be sent? Copy of IRS determination letter; articles of incorporation; copy of deed showing donation of property to the community.
Credit Unions [s. 213.12(2), F.S.]
Who qualifies? State and federally chartered credit unions.
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities.
What must be proven? Applicant is a state or federally chartered credit union.
What documents must be sent? Copy of charter.
Fair Associations [s. 212.08(7)(gg), F.S.]
Who qualifies? Fair associations, as defined in s. 616.001, F.S.
What is exempt? The sale, use, lease, rental, or grant of a license to use, made directly to or by a fair association, of real or tangible personal property; any charge made by a fair association or its agents for parking, admissions, or temporary parking of vehicles used for sleeping quarters; rentals, subleases, and sublicenses of real or tangible personal property between the owner of the central amusement attraction and any owner of an amusement ride, as those terms are used in ss. 616.15(1)(b) and 616.242(3)(a), F.S., for the furnishing of amusement rides at a public fair or exposition; and other transactions of a fair association