File a completed
Application for a Consumer’s Certificate of Exemption
(Form DR-5
) with the Department. Provide a copy of the statute or law creating
or describing the federal or state agency, county, municipality, or
political subdivision with your application.
Provide a copy of the Florida
Consumer’s Certificate of Exemption
to the selling dealer to make tax exempt purchases or leases in
Florida.
Payment for the purchase must be made with the governmental entity’s
funds. When payment is made with the personal funds of an authorized
representative, the purchase is subject to tax, even if the
representative is subsequently reimbursed with the governmental
entity's funds. This provision does not apply to authorized employees
of a federal agency.
The following are exempt:
-
Purchases and leases of items or services directly by the
governmental entity.
-
Necessary goods and services requested by the following groups and
organizations when funds for the purchase are provided by the group
or organization to the governmental entity:
-
School districts that purchase for a parent-teacher organization
or a parent-teacher association;
-
A county or municipality that purchases for a REACT group,
neighborhood crime watch group, or locally recognized
organizations solely engaged in youth activities that contribute
to the development of good character or good sportsmanship, or to
the educational or cultural development, of minors; and
-
Public libraries that purchase for groups solely engaged in
fundraising activities for the library.
Sales tax exemption certificates expire after five years. The
Department reviews each exemption certificate sixty (60) days before
the current certificate expires. When a Florida governmental entity
remains in effect, a new exemption certificate will be mailed to the
governmental entity. For those governmental entities located outside
Florida, the Department mails a letter requesting whether the
governmental entity wishes to have their Florida exemption certificate
renewed. If so, the governmental entity must confirm that the
governmental entity remains in effect.
