HomeMy WebLinkAboutConsumer Certificate-ExemptionDR -14
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,ssued Pursuant to Chapter 212, Florida Statutes
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Important information for E.—empt Organizations
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R. 01 "a2
You must provide all vendors and suppliers with an exemption certificate before making tax-exempt purchases.
See Ruie 12A-1.039, Florida Administrative Code (FAC).
2. Your Consumer's Cacti icate or E--ai notion is to be used solely by your organization for your organization`s
customary nonprofit activities.
Purchases made by an individual on behalf of the organization are taxable, even if the individual will be
reimbursed by the organization.
4. This exemption applies only to purchases your organization makes. The sale or lease to others by your
organization of tangible personal property, sleeping accommodations or other real property is taxable. Your
organization must register, and collect and remit sales and use tax on such taxable transactions. Note: Churches
are exempt from this requirement except when they are the lessor of real property (Rule 12A-1.070, FAC).
5. it is a criminal offense to fraudulently present this cerificate to evade the payment of sales tax. Under no
circumstances should this certificate be used for the personal benefit of any individual. Violators will be liable for
payment of the sales tax plus a penalty of 200% of the tax, and may be subject to conviction of a third degree
felony. Any violation will necessitate the revocation of this certificate.
If you have questions regarding your exemption cerificate, please contact the Exemption Unit of Central
Registration at 850-487-4130. The mailing address is 5050 West Tennessee Street, Tallahassee,
FL 32399-0100.