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.