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 85-80139241140C-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 for county government operations.

The certificate establishes that Broward County, as a county government entity, is exempt from paying Florida sales tax on qualifying purchases made for official government purposes. Important restrictions include that all vendors and suppliers must be provided with the exemption certificate before making tax-exempt purchases, the certificate can only be used for the organization's customary nonprofit activities, and purchases made by individuals on behalf of the organization remain taxable even if later reimbursed. The document warns that fraudulent use of the certificate is a criminal offense punishable by payment of sales tax plus a 200% penalty and potential third-degree felony charges, with violations resulting in certificate revocation.