Florida Gold Seal Child Care Facilities
Florida law provides an exemption from sales and use tax on the purchases of certain items for qualifying Gold Seal Quality Child Care Facilities. This exemption is
administered by the Florida Department of Children and Families (DCF). For more information, visit DCF's
Gold Seal Quality Care Program website.
DCF provides information to the Florida Department of Revenue on those childcare facilities that meet the criteria
to be recognized as a Gold Seal Quality Child Care Facility. Based on this information, the Department issues to the facility
a Certificate of Exemption for Certain Gold Seal Quality Child Care Facilities (Form DR-20) for a one-year period. When a child
care facility meets the annual Gold Seal accreditation requirements, DCF notifies the Department that a new one-year certificate should be issued to the facility.
A Certificate of Exemption for Certain Gold Seal Quality Child Care Facilities is only valid during the facility’s Gold Seal
accreditation period. During this period, a facility can provide a copy of the exemption certificate to a retail seller to purchase educational materials, such as glue, paper,
paints, crayons, unique craft items, scissors, books, and educational toys, tax exempt. This exemption is not valid to purchase any other items or services tax exempt.