Credit Unions
Who qualifies? State-chartered and federally-chartered credit unions. What is exempt? Purchases and leases by the credit union.
How to Establish Qualification. Include the charter number issued to the credit union by the National Credit Union Administration.
Fair Associations
Who qualifies? Nonprofit fair associations incorporated and permitted by the Florida Department of Agriculture and Consumer Services to conduct and operate public fairs or expositions in Florida as provided in Chapter 616, F.S. See Rule Chapter 5H-23, Florida Administrative Code (F.A.C.).
What is exempt?
•The sale, use, lease, rental, or grant of license to use items, services, or real property made directly to or by a qualified fair association;
•Rentals and subleases of items or real property between the owner of the central amusement attraction and a concessionaire, vendor, exhibitor, or licensee for the furnishing of amusement rides;
•Charges by a qualified fair association or its agents for parking, admissions, or for temporary parking of vehicles used for sleeping quarters;
•Charges for rentals by the owner of the central amusement attraction and the owner of an amusement ride for furnishing amusement rides at a public fair or exposition; and
•Other transactions incurred directly by the fair association in the financing, construction, and operation of a fair, exposition, or other event or facility authorized by s. 616.08, F.S.
What is taxable?
•Sales of tangible personal property made by a fair association through an agent or independent contractor;
•Sales of admissions and tangible personal property by a concessionaire, vendor, exhibitor, or licensee; and
•Rentals and subleases of tangible personal property or real property between the owner of the central amusement attraction and a concessionaire, vendor, exhibitor, or licensee that are not for the furnishing of amusement rides.
How to Establish Qualification. Provide a copy of the Fair Permit, FDACS-06118, issued by the Florida Department of Agriculture and Consumer Services.
Florida Retired Educators Association
Who qualifies? The Florida Retired Educators Association (Association) and its units (chapters).
What is exempt? Purchases of office supplies, equipment, and publications by the Association or by its units (chapters).
How to Establish Qualification.
Provide:
•A copy of the Association's Articles of Incorporation; and
•If applying separately as a unit (chapter), a copy of documentation establishing the unit (chapter) as a part of the Association.
Library Cooperatives
Who qualifies? Library cooperatives that are certified under s. 257.41(2), F.S.
What is exempt? Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a certified library cooperative.
How to Establish Qualification. Provide a copy of the certificate or letter of designation under s. 257.41(2), F.S. (Issued by the Florida Department of State, Division of Library and Information Services.)
Nonprofit Cooperative Hospital Laundry
Who qualifies? A Florida nonprofit corporation treated as a cooperative under Subchapter T, IRC, for federal income tax purposes whose sole purpose is to offer laundry supplies and services to their members who have been determined by the IRS to be exempt from federal income tax under IRC 501(c)(3).
What is exempt? Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a nonprofit cooperative hospital laundry.
How to Establish Qualification.
Provide:
•A copy of the cooperative Articles of Incorporation;
•A list of all members of the cooperative and the federal identification number of each member; and
•A copy of documentation establishing treatment as a cooperative association under Subchapter T, IRC.
Nonprofit Water Systems
Who qualifies? A nonprofit corporation that holds a current exemption from federal income tax under IRC 501(c)(4) or 501(c)(12), whose sole or primary function is to construct, maintain, or operate a water system in Florida.
What is exempt? Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a nonprofit water system.
How to Establish Qualification.
Provide:
•A copy of the corporation's Articles of Incorporation; and
•A copy of the determination letter for 501(c)(4) or 501(c)(12) federal tax status issued by the IRS.
Organizations Benefiting Minors
Who qualifies? A Florida nonprofit corporation whose primary purpose is to provide activities contributing to the development of good character or good sportsmanship, or to the educational or cultural development, of minors. Only the level of the organization that has a salaried executive officer or an elected non-salaried executive officer qualifies.
What is exempt? Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, the organization benefiting minors. Sales of donated property (any property transferred to the organization for less than 50 percent of its fair market value) by the organization benefiting minors.
How to Establish Qualification.
Provide:
•A copy of the organization's Articles of Incorporation;
•A copy of documentation containing the organization's current executive officer (i.e., the most recent annual report filed with the Florida Department of State); and
•A description of the activities conducted by the organization which contribute to the development of good character or good sportsmanship, or to the educational or cultural development, of minors.
Parent-Teacher Organization or Association
Who qualifies? Any parent-teacher organization (PTO) or parent- teacher association (PTA) that is associated with a school having grades K through 12 and whose purpose is to raise funds for the school.
