1-CAB Sales Tax Exemption Certificate.pdf

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

The certificate includes important compliance requirements for exempt organizations, including mandatory provision of exemption certificates to vendors before making tax-exempt purchases, restrictions limiting use solely to the organization's customary nonprofit activities, and clarification that individual purchases made on behalf of the organization remain taxable even with reimbursement. The document warns that fraudulent use constitutes a criminal offense punishable by sales tax liability plus 200% penalty and potential third-degree felony conviction, with certificate revocation for violations. Questions regarding the exemption certificate should be directed to Florida Taxpayer Services at 850-488-6800 or PO Box 6480, Tallahassee, FL 32314-6480.