Florida Department Of Revenue Forms Application For Consumer'S Certificate Of Exemption

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Instructions for Completing
DR-5
R. 11/03
APPLICATION FOR CONSUMER'S
Page 1
CERTIFICATE OF EXEMPTION
TC
(Form DR-5)
EXEMPTION CATEGORIES
Exemption from Florida sales and use tax is granted only to
certain political subdivisions and nonprofit organizations that
501(c)(3) Organizations [s. 212.08(7)(p), F.S.]
meet the criteria set forth in sections 212.08(6), 212.08(7), and
213.12(2), Florida Statutes (F.S.). These exemptions are granted
Who qualifies? Organizations determined by the Internal
only to those political subdivisions and organizations that apply
Revenue Service to be currently exempt from federal income
for, qualify for, and receive a Consumer's Certificate of
tax pursuant to s. 501(c)(3) of the Internal Revenue Code.
Exemption (Form DR-14).
What is exempt? Purchases and leases, when used in
carrying on customary nonprofit activities.
This publication provides information to guide you through the
process of applying for a Consumer's Certificate of Exemption.
What must be proven? Applicant's 501(c)(3) status.
Each exemption category contains a description of:
What documents must be sent? Copy of IRS determination
• Who qualifies.
letter; or if applying for group determination, submit copy of
• What is exempt.
IRS determination letter and cumulative list of subordinate
organizations that fall under group ruling.
• What must be proven to qualify.
• What documents must be submitted to support your
Community Cemeteries [s. 212.08(7)(bb), F.S.]
organization's qualification.
Who qualifies? Any nonprofit corporation that has qualified
under s. 501(c)(13) of the Internal Revenue Code, and is
Follow these easy steps to apply for a Consumer's Certificate
operated for the purpose of maintaining a cemetery that was
of Exemption:
donated to the community by deed.
What is exempt? Purchases by the community cemetery.
ü
Find the exemption category that best identifies your
organization.
What must be proven? 501(c)(13) status; purpose of
maintaining a cemetery donated to the community by deed.
Gather the required documentation for your exemption
ü
category. Make copies to mail with your application.
What documents must be sent? Copy of IRS determination
Please limit size of supporting documents to 8 1/2" x
letter; articles of incorporation; copy of deed showing
11" (letter size). Larger documents will delay the
donation of property to the community.
processing of your application. Do not staple
Credit Unions [s. 213.12(2), F.S.]
application or supporting documents. THIS
Who qualifies? State and federally chartered credit unions.
REQUIREMENT APPLIES TO NEW AND RENEWING
APPLICANTS. Failure to provide copies of
What is exempt? Purchases and leases, when used in
documentation will delay processing of your
carrying on customary nonprofit activities.
application.
What must be proven? Applicant is a state or federally
chartered credit union.
ü
Fill out the attached Application for Consumer's
Certificate of Exemption (Form DR-5) using blue or
What documents must be sent? Copy of charter.
black ink. Do not leave any items blank. Sign the
Fair Associations [s. 212.08(7)(gg), F.S.]
application. The Department will return
Who qualifies? Fair associations, as defined in s. 616.001, F.S.
incomplete and unsigned applications.
What is exempt? The sale, use, lease, rental, or grant of a
ü
Send the DR-5 and documentation to:
license to use, made directly to or by a fair association, of
ACCOUNT MANAGEMENT/EXEMPTIONS
real or tangible personal property; any charge made by a fair
FLORIDA DEPARTMENT OF REVENUE
association or its agents for parking, admissions, or
PO BOX 6480
temporary parking of vehicles used for sleeping quarters;
TALLAHASSEE FL 32314-6480
rentals, subleases, and sublicenses of real or tangible
personal property between the owner of the central
amusement attraction and any owner of an amusement ride,
Renewing Your Certificate: Your Consumer's Certificate of
as those terms are used in ss. 616.15(1)(b) and 616.242(3)(a),
Exemption will be valid for a period of five (5) years. If you wish
F.S., for the furnishing of amusement rides at a public fair or
to renew your exemption, you must submit another Application
exposition; and other transactions of a fair association
for Consumer's Certificate of Exemption (Form DR-5) and copies
of the required documentation.
Questions? If you have any questions about the application
process, call the Exemption Unit of Account Management at
800-352-3671, Monday – Friday, 8:00 a.m. to 5:00 p.m., ET.

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