1-CAB Sales Tax Exemption Certificate.pdf

This document is a Consumer's Certificate of Exemption issued by the State of Florida to the Broward County Board of County Commissioners, located at 115 S Andrews Ave Ste 221, Ft Lauderdale FL 33301-2094. The certificate (number 85-801392414OC-7) is effective from October 31, 2022 through October 31, 2027, and provides exemption from Florida sales and use tax on real property rented, transient rental property rented, tangible personal property purchased or rented, or services purchased by the county government entity.

The exemption certificate must be provided to all vendors and suppliers before making tax-exempt purchases, and applies solely to the organization's customary nonprofit activities. Key restrictions include that purchases made by individuals on behalf of the organization remain taxable even if reimbursed, and the exemption only applies to purchases made by the organization itself. The sale or lease of tangible personal property, accommodations, or real property by the organization to others remains taxable. Fraudulent use of the certificate constitutes a criminal offense punishable by payment of sales tax plus a 200% penalty and potential third-degree felony charges, with violators subject to certificate revocation.