Tax_Exemption_Certificate_.pdf

PDF 31 KB Posted

Attached to
PIE- Grounds Crew - Small Mini Truck Acquisition
Solicitation number
24-0844-ITQ
Issued by
Pinellas County, Clewiston City, Florida

About this file

This document is a Florida Consumer's Certificate of Exemption issued to the Pinellas County Board of County Commissioners, valid from 05/31/2020 to 05/31/2025, categorized under County Government. The certificate exempts the organization from paying Florida sales and use tax on real property rentals, transient rental property, tangible personal property purchases or rentals, and services purchased.

The certificate outlines six key guidelines for tax-exempt organizations, including requirements to provide the exemption certificate to vendors before making tax-exempt purchases, using the certificate solely for the organization's customary activities, and understanding that individual purchases on behalf of the organization remain taxable. The document emphasizes that fraudulently presenting the certificate is a criminal offense, with potential penalties including payment of sales tax plus a 200% penalty and potential third-degree felony conviction. Violators may have their certificate revoked, and organizations must collect and remit sales tax on certain transactions like property leases.

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Text version

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FLORIDA

Consumer's Certificate of Exemption Issued Pursuant to Chapter 212, Florida Statutes

DR-14

R 01/18

85-80132870500-7 05/31/2020 05/31/2025 COUNTY GOVERNMENT

Certificate Number Effective Date Expiration Date Exemption Category This certifies that

PINELLAS COUNTY BOARD OF COUNTY

COMMISSIONERS

315 COURT ST

CLEARWATER FL 33756-5165

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 (FA C)

2 Your Consumer's Certificate of Exemption is to be used solely by your organization for your organization's customary nonprofit activities

3 Purchases made by an individual on behalf of the organization are taxable, even if the individual will be reimbursed by the organization

4 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, FA C)

5 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 .