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Florida - Sales and Use Tax Exemptions and Exemption Certificates

Florida sales tax is a privilege tax imposed on every person who engages in the business of selling tangible personal property at retail or who rents or furnishes any of the things or services taxable within Florida. (Fla. Stat. Ann. §212.05)

FLORIDA EXEMPTIONS: Nontaxable Medical Items and General Grocery List; Farm equipment used exclusively on a farm or in a forest in the agricultural production of crops or products as produced by those agricultural industries; Items bearing excise taxes; Items in agricultural use and certain nets; Machinery and equipment used in production of electrical or steam energy; Machinery and equipment used under federal procurement contract; Gas or electricity used for certain agricultural purposes; Aircraft modification services; Motion picture or video equipment used in motion picture or television production activities and sound recording equipment used in the production of master tapes and master records; Building materials used in the rehabilitation of real property located in an enterprise zone; Business property used in an enterprise zone; Machinery and equipment used in semiconductor, defense, or space technology production; Educational materials purchased by certain child care facilities; Sales made to the United States Government, a state, or any county, municipality, or political subdivision, religious institutions,veterans organizations, section 501(c)(3) organizations, schools, colleges, and universities. (Fla. Stat. Ann. §212.08)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

FLORIDA EXEMPTION CERTIFICATES: Every sale, admission, use, storage, consumption, or rental is taxable, unless such sale, admission, use, storage, consumption, or rental is specifically exempt. Unless the purchaser provides the required documnetation for exemption to the dealer, the sale shall be deemed to be taxable.

Florida Qualified Exempt Entities: To obtain a Consumer's Certificate of Exemption, qualified organization must file an Application for Consumer's Certificate of Exemption (Form DR-5) and documentation sufficient to substantiate the applicant's claim for exemption with the Department. Upon approval of the application the Department will issue a Consumer's Certificate of Exemption (Form DR-14) to each applicant qualifying for exemption. Copy of the Consumer's Certificate of Exemption may be issued to the selling dealer to purchase or rent taxable property, admissions, or services used for its authorized tax-exempt purpose in lieu of paying sales tax. (Fla. Stat. Ann. §212.084, Fla. Admin. Code R. 12A-1.038)

Florida Resale Exemption: The selling dealer who makes a tax exempt sale for the purposes of resale must obtain a copy of the purchaser's current Annual Resale Certificate, or a Transaction Resale Authorization Number or Vendor Resale Authorization Number issued by the Department. Active dealers receive their New Annual Resale Certificates each calendar year. Newly registered dealers with active accounts will receive their Annual Resale Certificate with their Certificate of Registration (Form DR-11). (Fla. Admin. Code R. 12A-1.039)

In lieu of obtaining a copy of the Consumer's Certificate of Exemption for each sale or Annual Resale Certificate isssued by the Department of Revenue, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department. The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale by using the Department's on-line Certificate Verification System at or by calling the Department's automated nationwide toll-free verification system at 1(877)357-3725. The Department also allows purchasers to use the Multistate Tax Commission’s Uniform Sales and Use Tax Exemption Certificate ­ Multijurisdiction

Fla. Stat. Ann. §§212.0821, 212.084, 212.186; Fla. Admin. Code R. 12A-1.038, 12A-1.039)

Florida Other Exemptions:


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