Information And Instructions For Completing Application For Consumer'S Certificate Of Exemption (Form Dr-5) - Florida Department Of Revenue Page 2
ADVERTISEMENT
1
2
3
4DR-5N
R. 10/00
PAGE 2
Community Cemeteries
[s. 212.08(7)(bb), F.S.]
Who qualifies? Any nonprofit corporation that has qualified under s. 501(c)(13) of the Internal Revenue Code, and
is operated for the purpose of maintaining a cemetery that was donated to the community by deed
What is exempt? Purchases, when used in carrying on customary nonprofit activities
What must be proven? 501(c)(13) status; purpose of maintaining a cemetery donated to the community by deed
Submit: Copy of IRS determination letter; articles of incorporation
Credit Unions
[s. 213.12(2), F.S.]
Who qualifies? State and federally chartered credit unions
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities
What must be proven? Applicant is a state or federally chartered credit union
Submit: Copy of charter
Fair Associations
[s. 212.08(7)(gg), F.S.]
Who qualifies? Fair associations, as defined in s. 616.001, F.S.
What is exempt? The sale, use, lease, rental, or grant of a license to use, made directly to or by a fair association,
of real or tangible personal property; any charge made by a fair association, or its agents, for parking, admissions, or
for temporary parking of vehicles used for sleeping quarters; 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, as
those terms are used in ss. 616.15(1)(b) and 616.242(3)(a), F.S., for the furnishing of amusement rides at a public
fair or exposition; and other transactions of a fair association which are incurred directly by the fair association in the
financing, construction, and operation of a fair, exposition, or other event or facility that is authorized by s. 616.08,
F.S.. This exemption does not apply to the sale of tangible personal property made by a fair association through an
agent or independent contractor; sales of admissions and tangible personal property by a concessionaire, vendor,
exhibitor, or licensee; or rentals and subleases of tangible personal property or real property between the owner of
the central amusement attraction and a concessionaire, vendor, exhibitor, or licensee, except for the furnishing of
amusement rides, which transactions are exempt.
What must be proven? Applicant is qualified as a fair association pursuant to Ch. 616, F.S.
Submit: Certified copy of the charter and articles of incorporation as a fair association (See Ch. 616, F.S., for
information on obtaining designation and charter as a fair association)
Florida Fire and Emergency Services Foundation
[s. 212.08(7)(ddd), F.S.]
Who qualifies? The Florida Fire and Emergency Services Foundation
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities
What must be proven? Applicant is the Florida Fire and Emergency Services Foundation
Submit: Copy of articles of incorporation
Florida Retired Educators Association
[s. 212.08(7)(g), F.S.]
Who qualifies? The Florida Retired Educators Association and its local chapters
What is exempt? Purchases of office supplies, equipment, and publications
What must be proven? Applicant is the Florida Retired Educators Association, or one of its local chapters
Submit: Copy of articles of incorporation; designation of chapter
Library Cooperatives
[s. 212.08(7)(ww), F.S.]
Who qualifies? Library cooperatives certified under s. 257.41(2), F.S.
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities
What must be proven? Applicant’s designation pursuant to s. 257.41(2), F.S.
Submit: Copy of certificate or letter of designation pursuant to s. 257.41(2), F.S.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial