14-ConsumerCertificateExemption.pdf
PDF 60 KB Posted
- Attached to
- IPW2026 Promotional Items
- Solicitation number
- CVB0202261400
- Issued by
- Broward County, Graceville City, Florida
About this file
This is a Consumer's Certificate of Exemption issued by the State of Florida to the Broward County Board of County Commissioners, effective October 31, 2022, and expiring October 31, 2027. The certificate exempts the county government from Florida sales and use tax on real property, transient rental property, tangible personal property, and services purchased for customary nonprofit activities. The exemption applies exclusively to purchases made directly by the organization and does not extend to personal purchases by individuals on behalf of the county, even if those individuals are subsequently reimbursed by the organization.
The certificate requires that the Broward County Board of County Commissioners provide all vendors and suppliers with a copy of the exemption certificate prior to making tax-exempt purchases in accordance with Florida Administrative Code Rule 12A-1.038. The organization is prohibited from using the certificate for personal benefit or for the sale or lease of tangible personal property, sleeping accommodations, or real property to others. Fraudulent presentation of the certificate to evade sales tax payments constitutes a criminal offense subject to penalties including payment of the tax plus a 200 percent penalty, potential conviction as a third-degree felony, and revocation of the certificate.
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Text version
0000023 08/17/22
FLORIDA
85-8013924140C-7
Certificate Number
This certifies that
Consumer's Certificate of Exemption
Issued Pursuant to Chapter 212, Florida Statutes
10/31/2022
Effective Date
BROWARD COUNTY BOARD OF COUNTY
COMMISSIONERS
115 S ANDREWS AVE STE 221
FT LAUDERDALE FL 33301-2094
DR-14
R. 01/18
10/31/2027 COUNTY GOVERNMENT
Expiration Date Exemption Category is exempt from the payment of Florida sales and use tax on real property rented, transient rental property rented, tangible personal property purchased or rented, or services purchased.
FLORIDA
Important Information for Exempt Organizations
DR-14
R. 01/18
1. You must provide all vendors and suppliers with an exemption certificate before making tax-exempt purchases.
See Rule 12A-1.038, Florida Administrative Code (F.A.С.).
2. Your Consumer's Certificate of Exemption is to be used solely by your organization for your organization's customary nonprofit activities.
3.
4.
5.
Purchases made by an individual on behalf of the organization are taxable, even if the individual will be reimbursed by the organization.
This exemption applies only to purchases your organization makes. The sale or lease to others of tangible personal property, sleeping accommodations, or other real property is taxable. Your organization must register, and collect and remit sales and use tax on such taxable transactions. Note: Churches are exempt from this requirement except when they are the lessor of real property (Rule 12A-1.070, F.A.C.).
It is a criminal offense to fraudulently present this certificate to evade the payment of sales tax. Under no circumstances should this certificate be used for the personal benefit of any individual. Violators will be liable for payment of the sales tax plus a penalty of 200% of the tax, and may be subject to conviction of a third-degree felony. Any violation will require the revocation of this certificate.
6. If you have questions about your exemption certificate, please call Taxpayer Services at 850-488-6800. The mailing address is PO Box 6480, Tallahassee, FL 32314-6480.
File details come from the government source that posted it. Updated .