1-CAB Sales Tax Exemption Certificate.pdf

This 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, Fort Lauderdale, FL 33301-2094. The certificate (number 85-80139241-40C-7) is effective from October 31, 2022, through October 31, 2027, and exempts the county government from paying Florida sales and use tax on real property rented, transient rental property rented, tangible personal property purchased or rented, or services purchased for their customary nonprofit activities.

The certificate includes important compliance requirements, specifying that the exemption must be provided to all vendors and suppliers before making tax-exempt purchases, and that purchases made by individuals on behalf of the organization remain taxable even if reimbursed by the organization. The exemption only applies to purchases made directly by the organization and does not cover sales or leases to others of tangible personal property, sleeping accommodations, or other real property, which remain 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 conviction, with violations resulting in certificate revocation.