Sales Tax Exemption Certificates in Florida
Requirements for Political Subdivisions
According to Florida law, political subdivisions must obtain a Sales Tax Consumers Certificate of Exemption Form DR-14 to be eligible for sales tax exemption. This form is available on the Florida Department of Revenue (DOR) website.
Forms Available
The DOR offers four Florida sales tax exemption forms for printing or saving as PDF files:
- Form DR-14: Consumers Certificate of Exemption
- Form DR-15: Contractors Certificate of Exemption
- Form DR-16: Manufacturers Certificate of Exemption
- Form DR-17: Exemption Certificate for Machinery and Equipment Directly Used in Manufacturing
Usage and Certification
When an item is tax-exempt based on its usage and not intended for resale, the purchaser must provide the seller with an exemption certificate. This certificate verifies that the purchase qualifies for exemption under specific criteria.
Additional Resources
For more information and guidance on sales tax exemption certificates in Florida, refer to the following resources:
- Florida Department of Revenue - Form DR-14
- Florida Department of Revenue - Sales and Use Tax Information
- Tax.com - Florida Sales Tax Exemptions
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