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TIP #99A01-11
DATE ISSUED: 06/30/99

Sales Tax Exemption For Certain Consumer Credit Counseling Entities

Currently, sales or leases to nonprofit entities whose sole or primary purpose is to provide social welfare services, either free of charge or at substantially reduced rates, to a client population which is disadvantaged or suffering from hardship, are exempt from sales tax.

Effective July 1, 1999, the definition of social welfare services has been expanded to include the provision of consumer credit counseling services. Consumer credit counseling entities that now qualify for exemption should submit an Application for Consumerís Certificate of Exemption (Form DR-5) to the Department of Revenue.

For More Information

Ch. 99-238, L.O.F.
S. 212.08(7)(o)2.b.(IV), F.S.