Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Florida

Agency: Department of Revenue

Contact Person/Department: Debra Gifford

Tel. No.: (850) 922-4723

Fax No.: (850) 921-2983

E-mail: giffordd@dor.state.fl.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.
  2. Public Schools (K-12) - Not exempt

    Private Schools (K-12) - Not exempt

    School Groups (e.g., clubs, bands, teams) - Not exempt

    PTAs - Not exempt

    PTOs - Not exempt

    Other parent groups - Not exempt

    Church Groups (see 1b) - Exempt

    Youth Sports League - (See 1b) Not exempt

    501 (c)(3) organizations - Not exempt

    501 (c)(6) organizations - Not exempt

    Other (specify:__________________)

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Yes.

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    Effective January 1, 2001, sales of tangible personal property by religious institutions having an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on are exempt. See Section 212.08(7)(m), Florida Statutes (F.S.), and Chapter 2000-228, Laws of Florida (L.O.F.)

    Effective January 1, 2001, organizations providing special educational, cultural, recreational, and social benefits to minors are exempt on sales of donated property. See Section 212.08(7)(l), F.S., and Chapter 2000-228, L.O.F

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.
  4. Florida law does not exempt products based upon fundraising; however, certain products may generally qualify for exemption. See section 212.08(1) and (7), F.S., for examples of such products.  Also, see form DR-46NT, titled Nontaxable Medical and General Grocery List R. 08/01.

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Yes

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    Florida law does not exempt products based upon fundraising.

     

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions.
  6. Please see those entities listed in the response to 1b and 2.

     

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  8. Those entities listed in the response to 1b. should obtain a Florida Consumer's Certificate of Exemption by completing Florida Form DR-5, Application for Consumer's Certificate of Exemption, and submitting it along with required documentation.

     

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product’s qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  10. Florida law does not exempt products based upon fundraising.

     

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.
  12. Tax is collected and remitted by the dealer as defined in section 212.06, F.S. If the group is acting as agent for the dealer, it is responsible for collection on behalf of the dealer.

     

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?
  14. Tax is due from the ultimate consumer based upon the "sales price" as defined in section 212.02(16),F.S.

     

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state’s practices and procedures. Attach additional sheets if necessary.

Please see section 212.08(7)(ll), F.S., for special provisions concerning sales by parent-teacher organizations, parent-teacher associations, and schools having grades K through 12.

Last Updated: September 2005