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 Education’s
Division of Early Learning (DEL). The Children’s Forum, Child Care
Evaluation Services Unit, provides program management and support services
for the DEL. Visit
the Children’s Forum's
Gold Seal Quality Care Program
to learn more or to obtain applications.
The Department of Revenue (Department) receives information 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), which is valid for a
one-year period. During this period, the 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.