In the state of Florida, certain nonprofit and governmental entities are offered a reprieve from the sales and use tax through the Consumer's Certificate of Exemption, as outlined in the DR-5 form effective from January 17, 2017. This certificate, governed by Rule 12A-1.097 of the Florida Administrative Code and pursuant to sections 212.08(6), 212.08(7), and 213.12(2) of the Florida Statutes, is designed to assist qualifying organizations by exempting them from state tax obligations on purchases, leases, and rentals that are integral to their nonprofit activities. The application process is meticulously laid out in the form, offering a broad overview of eligibility criteria, application instructions, and the necessary documentation required to establish an organization's qualification for the exemption. This certification, valid for a period of five years, can be renewed subject to the organization’s active engagement in exempt endeavors. The form also details the process through which organizations outside Florida can renew their certificates and underscores the importance of sales and use tax registration for entities engaging in specific transactions. It acts as a comprehensive guide for a diverse array of entities including but not limited to 501(c)(3) organizations, community cemeteries, credit unions, fair associations, and schools, outlining the steps these entities must take to assert their eligibility for tax exemption.
| Question | Answer |
|---|---|
| Form Name | Fl Certificate Exemption Form |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min |
| Other names | tax sales exemption florida, exemption florida, resale certificate florida form, consumer certificate exemption |