Submit a completed Application for a Consumer’s Certificate of Exemption (Form DR-5 ) with the Department. The application instructions provide details on the exemption criteria and the information to be provided to the Department for each type of nonprofit organization qualified to obtain a Florida Consumer’s Certificate of Exemption (Form DR-14).
501(c)(3) Charitable Organizations
Organizations determined by the Internal Revenue Service (IRS) to be currently exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3).
Your organization’s federal tax-exempt status will be verified using the FEIN provided and the IRS Exempt Organizations Select Check, a publication of organizations exempt from federal income tax under IRC Section 501(c)(3).
Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a nonprofit organization used in carrying out the organization’s customary nonprofit activities are exempt.
Community Cemeteries
Nonprofit corporations determined by the IRS to be currently exempt from federal income tax under IRC Section 501(c)(13) that operate a cemetery donated by deed to the community.
Purchases and leases of items or services by a qualified nonprofit corporation used in maintaining the donated cemetery are exempt.
Credit Unions
State-chartered and federally-chartered credit unions. The National Credit Union Administration charters credit unions.
Purchases and leases by a credit union are exempt.
Fair Associations
Nonprofit fair associations incorporated and permitted by the Florida Department of Agriculture and Consumer Services as provided in Chapter 616, F.S.
The following are 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 amusem*nt attraction and a concessionaire, vendor, exhibitor, or licensee for the furnishing of amusem*nt 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 amusem*nt attraction and the owner of an amusem*nt ride for furnishing amusem*nt 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 Section 616.08, F.S.
Florida Retired Educators Association
The Florida Retired Educators Association and its units (chapters).
Purchases of office supplies, equipment, and publications made by the Association or by its units (chapters) are exempt.
Library Cooperatives
Library cooperatives that hold a letter or certificate issued under Section 257.41(2), F.S., by the Division of Library and Information Services of the Florida Department of State.
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 are exempt.
Nonprofit Cooperative Hospital Laundries
A Florida nonprofit corporation treated as a cooperative under IRC Subchapter T for federal income tax purposes, whose sole purpose is to offer laundry supplies and services to their members who are recognized by the IRS as 501(c)(3) nonprofit organizations.
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 are exempt.
Nonprofit Water Systems
Nonprofit corporations recognized by the IRS as a 501(c)(4) or 501(c)(12) organization, whose sole purpose is to construct, maintain, or operate a water system in Florida.
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 are exempt.
Organizations Benefiting Minors
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.
The following are exempt:
- Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, an organization benefiting minors.
- Sales of donated property (any property transferred to the organization for less than 50 percent of its fair market value) by an organization benefiting minors.
Parent-Teacher Organizations and Parent-Teacher Associations
Any parent-teacher organization (PTO) or parent-teacher association (PTA) associated with a K through 12 school whose purpose is to raise funds for the school.
For more information, see the Department's Sales Tax Information for School Associations and Organizations webpage.
Religious Institutions with Established Physical Place for Worship
Any church, synagogue or other religious institution with an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried out.
The following are exempt:
- Purchases and leases of items or services directly by, and rentals or leases of real property and living or sleeping accommodations directly to, a qualified religious institution used in carrying out its customary nonprofit religious activities.
- Sales and leases of items of tangible personal property by a qualified religious institution.
Religious Institutions as Providers of Free Transportation
Any nonprofit corporation whose sole purpose is to provide free transportation services to church members, their families, and other church attendees.
Purchases and leases of items or services directly by, and rentals or leases of real property and living or sleeping accommodations directly to, a qualified provider of transportation services used in carrying out its free transportation services to church members, their families, and other church attendees are exempt.
Religious Institutions as Governing or Administrative Offices
Any nonprofit state, nonprofit district, or other nonprofit governing or administrative office that functions to assist or regulate the customary activities of religious institutions.
Purchases and leases of items or services directly by, and rentals or leases of real property and living or sleeping accommodations directly to, a qualified nonprofit governing or administrative office used in carrying out its customary nonprofit religious activities are exempt.
Schools, Colleges, and Universities
Any state tax-supported school, college, or university.
Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a qualified school, college, or university are exempt.
For more information on K through 12 schools, see the Department's Sales Tax Information for School Associations and Organizations webpage.
Veterans’ Organizations
Any nationally chartered or recognized veterans’ organization and its auxiliaries that holds a current exemption from federal income tax under IRC Section 501(c)(4) or 501(c)(19).
The following are exempt:
- Purchases and leases of items or services by, and rentals or leases of real property and living or sleeping accommodations to, a qualified veterans' organization and its auxiliaries used in carrying out a veterans’ organization's customary activities.
- Sales of food or drink by qualified veterans’ organizations in connection with customary veterans’ organization’s activities to members of qualified veterans’ organizations.
Volunteer Fire Departments
Any Florida nonprofit corporation that is a volunteer fire department.
Purchases of firefighting and rescue service equipment and supplies by the volunteer fire department are exempt.
With a few exceptions, when a nonprofit organization sells taxable items or services, or leases or rents commercial real property or transient rental property to others in Florida, the organization must register with the Department to collect, report, and remit sales tax.
Churches, synagogues, and other religious institutions with an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried out may sell, lease, or rent items of tangible personal property tax exempt. This exemption does not apply when religious institutions lease or rent out commercial real property or living or sleeping accommodations to others. To qualify, the religious institution must hold a Florida Consumer’s Certificate of Exemption as a religious institution with an established physical place for worship. Such religious institutions are only required to register with the Department to collect, report, and remit sales tax due on the lease or rental of commercial real property or living or sleeping accommodations.
Nonprofit corporations whose primary purpose is to provide activities contributing to the development of good character or good sportsmanship, or the educational or cultural development of minors, may sell donated property tax exempt. To qualify, the nonprofit corporation must hold a Florida Consumer’s Certificate of Exemption as an organization benefiting minors.
For more information on sales by K through 12 schools, see the Department's Sales Tax Information for School Associations and Organizations webpage.
