Sales Tax Exemption Certificates for Governmental Entities
Florida law grants governmental entities, including states, counties,
municipalities, and political subdivisions (e.g., school districts or
municipal libraries), an exemption from Florida sales and use tax. To be
eligible for the exemption, Florida law requires that political
subdivisions obtain a sales tax
Consumer’s Certificate of Exemption
(Form DR-14) from the Florida Department of Revenue.
The United States government or any (of its federal agencies) is not
required to obtain a Florida
Consumer’s Certificate of Exemption; however, obtaining a Florida
Consumer’s Certificate of Exemption
to present to Florida retail dealers makes it easy for selling dealers to
document their tax exempt sales.