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, Ft Lauderdale, FL 33301-2094. The certificate (number 85-801392414OC-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.

The certificate includes important compliance information specifying that all vendors and suppliers must be provided with an exemption certificate before making tax-exempt purchases, and that the exemption applies only to purchases made by the organization for its customary nonprofit activities. Individual purchases made on behalf of the organization remain taxable even if reimbursed, and 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. Questions regarding the exemption certificate should be directed to Taxpayer Services at 850-488-6800.