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 Office of Early Learning (OEL). For more information, visit OEL's Gold Seal Quality Care Program website.

OEL 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, OEL 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.