School districts may purchase goods and services necessary for PTOs
and PTAs tax exempt when funds for the purchase are provided by the
PTO or PTA to the school district. The school district may provide a
copy of its Florida
Consumer’s Certificate of Exemption
to the selling dealer to purchase the goods or services tax exempt.
School books, including printed textbooks and workbooks containing
printed instructional material, used in regularly prescribed courses
of study in schools offering grades K through 12 are tax exempt.
Yearbooks, magazines, newspapers, directories, bulletins, and similar
publications distributed by schools offering grades K through 12 are
tax exempt.
Schools offering grades K through 12, and PTOs and PTAs for those
schools, may elect to pay Florida sales tax to their suppliers when
purchasing certain taxable items and then sell those items without
collecting sales tax. This provisions applies only to:
-
School materials and supplies sold or rented to students in grades K
through 12;
-
Items sold for fundraising purposes, such as candy, photographs,
greeting cards, or wrapping paper;
-
Items sold through vending machines located on the school premises;
and
-
Food and drinks sold through vending machines located on school
premises in locations other than areas specifically designated for
student dining.
Food and drinks sold or served in, or sold or dispensed through
vending machines located within, designated student dining areas in K
through 12 schools are tax exempt. Food and drinks sold at these
locations are not subject to tax at the time of purchase or at the
time of sale.
School support organizations whose sole purpose is to raise funds to
support extracurricular activities at K through 12 schools may pay tax
on the purchase of food, drinks, and serving supplies and then sell
those items at school fundraisers without collecting tax.
Example: A PTA operates a book store selling school supplies, such as
pencils, paper, and notebooks, to elementary school students during
the school year. The PTA holds a valid Florida
Consumer’s Certificate of Exemption, but does not have a sales and use tax
Certificate of Registration
(Form DR-11). The PTA must pay tax to its suppliers on items sold to
students in the book store, but may sell those items without
collecting sales tax. The PTA may not provide a copy of their Florida
Consumer’s Certificate of Exemption
to purchase the school supplies for resale tax exempt.
Example: A high school booster club sells drinks, hamburgers, hot
dogs, chips, ice cream, and similar items at a high school football
game. The booster club may sell these items without collecting tax if
the booster club paid tax when purchasing the drinks, food, and
serving supplies.
