Agency: Department of Revenue
Contact Person/Department: Debra Gifford
Tel. No.: (850) 922-4723
Fax No.: (850) 921-2983
Public Schools (K-12)
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
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
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.
Please see those entities listed in the response to 1b and 2.
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.
Florida law does not exempt products based upon fundraising.
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