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                                                                                                                                        DR-5 
                                            Application for a Consumer's                                                              R. 01/17 
                                             Certificate of Exemption                                                                      TC 
                                                                                                                         Rule 12A-1.097 
                                                                InstructionsFlorida Administrative Code 
                                                                                                                                 Effective 01/17

                General Information                                                    Exemption Categories 

Exemption from Florida sales and use tax is granted to certain         501(c)(3) Organizations  
nonprofit organizations and governmental entities that meet the 
                                                                       Who qualifies? Organizations determined by the Internal Revenue 
criteria set forth in sections (ss.) 212.08(6), 212.08(7), and 
                                                                       Service (IRS) to be currently exempt from federal income tax 
213.12(2), Florida Statutes (F.S.). Florida law requires that these 
                                                                       pursuant to Internal Revenue Code (IRC) 501(c)(3) ["501(c)(3) 
nonprofit organizations and governmental entities obtain an 
                                                                       nonprofit organization"].   
exemption certificate from the Department.  
                                                                       What is exempt? Purchases and leases of items or services by, and 
Application Process: This application provides the various             rentals or leases of real property and living or sleeping 
exemption categories under which a nonprofit organization or           accommodations to, a nonprofit organization that are used in 
governmental entity (political subdivision) may obtain a Consumer's    carrying on the organization's customary nonprofit activities. 
Certificate of Exemption (Form DR-14). The information in each 
exemption category includes:                                           How to Establish Qualification as a Single Organization. Verify 
                                                                       that the federal employer identification number (FEIN) included in 
   •  who qualifies;                                                   the application is identical to the FEIN contained in the 
   •  what is exempt; and                                              determination letter for 501(c)(3) federal tax status issued by the 
                                                                       IRS. Your organization's federal tax exemption status will be verified 
   •  how to establish qualification for the exemption.                using the FEIN that you provide and the IRS Exempt Organizations 
The Department will issue a Consumer's Certificate of Exemption to     Select Check [publication of organizations exempt from federal 
each nonprofit organization or governmental entity that qualifies for  income tax under IRC 501(c)(3)].  
an exemption. The certificate will be valid for a period of five (5)   A limited liability company (LLC) whose sole member is a 501(c)(3) 
years.                                                                 nonprofit organization may receive the benefit of its member's 
                                                                       federal tax-exempt status.  To establish qualification, provide: 
Renewal Process: At the end of the five-year period, the 
Department will use available information to determine whether         •  A copy of the Articles of Incorporation establishing that a 501(c)(3) 
your nonprofit organization or governmental entity is actively          nonprofit organization is the sole member of the LLC; and 
engaged in an exempt endeavor. If you are located outside Florida,     •  A letter signed by a corporate officer stating that the LLC and 
the Department will request information on whether you wish to            the 501(c)(3) nonprofit organization perform the same business 
have your Consumer's Certificate of Exemption renewed. If you fail        activities and that the LLC is disregarded for federal income tax 
to respond to the written requests, your certificate will expire and      purposes. 
will not be renewed. 
                                                                       Option to Establish Qualifications for a Group of Organizations: 
When the Department is able to determine that your nonprofit 
organization or governmental entity continues to be actively           •  Attach a list of the following information for each subsidiary 
                                                                          applying for exemption: legal name, mailing address, location 
engaged in an exempt endeavor using available information, a new 
                                                                          address, and FEIN;  
Consumer's Certificate of Exemption will be issued.  When the 
Department is unable to make a determination based on the              •  Provide a copy of the determination letter for 501(c)(3) federal 
available information, a letter requesting the documentation listed in    tax status issued by the IRS (including the list of qualified 
"How to Establish Qualification" for the appropriate exemption            subsidiary organizations); and  
category will be mailed to you. If you fail to respond to the written  •  Provide a copy of any changes submitted to the IRS regarding 
requests, your certificate will expire and will not be renewed.           information for the subsidiaries applying for exemption.  
Sales and Use Tax Registration: If your nonprofit organization         Community Cemeteries  
or governmental entity will be selling items, or will be leasing or 
renting commercial or transient rental property to others in Florida,  Who qualifies? Nonprofit corporations determined by the IRS to be 
you will also need to register with the Department to collect,         currently exempt from federal income tax pursuant to IRC 501(c)(13) 
report, and pay sales and use tax. To register, go to our website      that operate a cemetery donated by deed to the community.  
at www.floridarevenue.com. The site will guide you through an          What is exempt? Purchases and leases of items or services by the 
application interview that will help you determine your tax            qualified nonprofit corporation used in maintaining the donated 
obligations. If you do not have Internet access, you can complete      cemetery.  
a paper Florida Business Tax Application (Form DR-1).                  How to Establish Qualification.  
Questions? If you have any questions about the application             Provide:  
process, call Account Management at 850-488-6800, Monday 
through Friday (excluding holidays).                                   •  A copy of the determination letter for 501(c)(13) federal tax 
                                                                          status issued by the IRS; and  
                                                                       •  A copy of the deed transferring the cemetery property to the 
                                                                          community.

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

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What is exempt? Purchases and leases of items or services by, and How to Establish Qualification. Provide a copy of the corporation's
rentals or leases of real property and living or sleeping accommodations Articles of Incorporation.
to, the PTO or PTA. See Rule 12A-1.0011, F.A.C., for the purchase and
sale of fundraising items. Necessary goods and services requested by Religious Institutions as Governing or Administrative
a PTO or PTA to be purchased by a school district when funds for the Offices
purchase are provided by the PTO or PTA to the school district. Who qualifies? Any nonprofit state, nonprofit district, or other
How to Establish Qualification. Provide a copy of the Bylaws of the nonprofit governing or administrative office that functions to assist or
PTO or PTA. regulate the customary activities of religious institutions.
What is exempt? Purchases and leases of items or services directly
Political Subdivisions
by, and rentals or leases of real property and living or sleeping
Who qualifies? Federal government, and state, county, accommodations directly to, a qualified nonprofit governing or
municipality, or political subdivision. administrative office used in carrying on its customary nonprofit
What is exempt? Purchases and leases of items or services directly religious activities.
by, and rentals or leases of real property and living or sleeping How to Establish Qualification.
accommodations directly to, the governmental entity. Necessary Provide:
goods and services requested by the following groups and
organizations when funds for the purchase are provided by the • A copy of the Articles of Organization or Articles of
group or organization to the political subdivision: Incorporation; and
• School districts that purchase for a PTO or PTA; • A copy of documentation establishing the organizational
structure of the religious institution.
• Municipality or county that purchases for a REACT group,
neighborhood crime watch group, or locally recognized Schools, Colleges, and Universities
organizations solely engaged in youth activities that contribute Who qualifies? Any state tax-supported school, college, or
to the development of good character or good sportsmanship, university.
or to the educational or cultural development, of minors; and What is exempt? Purchases and leases of items or services by, and
• Public libraries that purchase for groups solely engaged in rentals or leases of real property and living or sleeping
fundraising activities for the library. accommodations to, a qualified school, college, or university.
How to Establish Qualification. Provide a copy of the statute or How to Establish Qualification. Provide documentation that public
law creating or describing the federal or state agency, county, funds are used to fund the school, college, or university.
municipality, or political subdivision.
Veterans' Organizations
Religious Institutions with Established Physical Place Who qualifies? Any nationally chartered or recognized veterans'
for Worship organization and its auxiliaries (posts) that holds a current exemption
Who qualifies? Any church, synagogue or other religious institution from federal income tax under IRC 501(c)(4) or 501(c)(19).
with an established physical place for worship at which nonprofit What is exempt? Purchases and leases of items or services by,
religious services and activities are regularly conducted and carried on. and rentals or leases of real property and living or sleeping
What is exempt? Purchases and leases of items or services directly accommodations to, a qualified veterans' organization and its
by, and rentals or leases of real property and living or sleeping auxiliaries used in carrying on its customary veterans' organization
accommodations directly to, a qualified religious institution used in activities. Sales of food or drink by qualified veterans' organizations
carrying on its customary nonprofit religious activities. Sales and in connection with customary veterans' organization activities to
leases of items of tangible personal property by the qualified members of qualified veterans' organizations.
religious institution. How to Establish Qualification as a Single Organization.
How to Establish Qualification. Provide:
Provide: • A copy of the determination letter for 501(c)(4) or 501(c)(19)
• A copy of the institution's Articles of Organization or Articles of federal tax status issued by the IRS; and
Incorporation; • If applying separately as an auxiliary or post of a veterans'
• Documentation that the institution maintains a physical place for organization, a copy of documentation establishing the auxiliary
worship (e.g., a copy of a lease or use agreement, mortgage, or post as a part of the veterans' organization.
insurance policy, or utility billings issued to the institution for the Option to Establish Qualification as a Group of a national
physical place of worship); and veterans' organization and its auxiliaries or posts.
• A copy of a schedule of services and activities regularly • Attach a list of the following information for each auxiliary or
conducted at the physical place for worship. post applying for exemption: legal name, mailing address,
location address, and FEIN; and
Religious Institutions as Providers of Free
Transportation Services to Church Members and Others • Provide a copy of the determination letter for 501(c)(4) or 501(c)(19)
federal tax status issued by the IRS for the national organization
Who qualifies? Any nonprofit corporation whose sole purpose is to and for each auxiliary or post applying for exemption.
provide free transportation services to church members, their
families, and other church attendees. Volunteer Fire Departments
What is exempt? Purchases and leases of items or services directly Who qualifies? Any Florida nonprofit corporation that is a volunteer
by, and rentals or leases of real property and living or sleeping fire department.
accommodations directly to, a qualified provider of transportation What is exempt? Purchases of firefighting and rescue service
services used in carrying on its free transportation services to church equipment and supplies by the volunteer fire department.
members, their families, and other church attendees.
How to Establish Qualification. Provide a copy of the volunteer fire
department's Articles of Incorporation.

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                                                                                                                                                                    DR-5 
                                                    Application for a Consumer's                                                                                    R. 01/17 
                                                    CertificateTC                                                                                                                  of Exemption 
                                                                                                                                                                    Rule 12A-1.097 
                                                                                                                              Florida Administrative Code 
                                                                                                                                                                    Effective 01/17

                                                                               Mail with Supporting Documentation to: 
                                                                                                    Account Management-Exemptions 
                                                                                                    Florida Department of Revenue 
                                                                                                    PO Box 6480 
                                                                                                    Tallahassee  FL  32314-6480
Exemption category for which you are applying (check only one): 

     501(c)(3) Organization                                               Parent-Teacher Organization or Association 
     Community Cemetery                                                   Political Subdivision 
     Credit Union                                                         Religious Institution - physical place for worship 
     Fair Association                                                     Religious Institution - transportation provider 
     Florida Retired Educators Association                                Religious Institution - governing or administrative 
     Library Cooperative                                                  School, College, or University 
     Nonprofit Cooperative Hospital Laundry                               Veterans' Organization 
     Nonprofit Water System                                               Volunteer Fire Department 
     Organization Benefiting Minors 

Legal Name of Organization or Political Subdivision                                                      Federal Employer Identification Number (FEIN)

Street                                                                                                   Business Phone

City                                                                State                                ZIP

Mailing Address (If different than above)                                                                Alternate Phone

City                                                                State                                ZIP

Name of Contact Person                                                    Title

Email Address - Your email address is treated as confidential information (s. 213.053, F.S.), and is not subject to disclosure as public records (s. 119.071, F.S.).

Credit Union Charter Number - If you are applying as a credit union.

Your privacy is important to the Department. To protect your privacy, access to personal information about your organization is limited to the 
person who has signed this Application for a Consumer's Certificate of Exemption. To ensure that information is not provided without your 
consent, a written request from you is required if you wish to receive a secured email regarding this Application. If so, the Department will 
send information regarding this Application using its secure email software. This software will require additional steps before you can access 
the information. If you do not want to receive information by email, any information regarding this Application will be mailed to you. 
       I authorize the Florida Department of Revenue to send information regarding this Application for a Consumer's Certificate of Exemption 
       using the Department's secure email. I understand that this method requires additional steps to view the information provided. 

I hereby attest that I am authorized to sign on behalf of the applicant organization described above. I further attest that, if granted, the 
Consumer's Certificate of Exemption will only be used in the manner authorized for this organization under s. 212.08(6), (7), or 213.12(2), F.S.  
Under penalties of perjury, I declare that I have read the foregoing application and that the facts stated in it are true.

Signature                                                                 Title

Print Name                                                                Date

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