1-CAB Sales Tax Exemption Certificate.pdf

This document is a Consumer's Certificate of Exemption issued by the State of Florida pursuant to Chapter 212, Florida Statutes, for 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 this county government entity.

The certificate establishes that Broward County must provide this exemption certificate to all vendors and suppliers before making tax-exempt purchases, and the exemption applies only to purchases made directly by the organization for its customary nonprofit activities. Individual purchases made on behalf of the organization remain taxable even if later reimbursed, and the organization must register and collect sales tax when selling or leasing tangible personal property, sleeping accommodations, or real property to others. Fraudulent use of this 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.