[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302253-105":53,"doc-detail-302253-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","application-for-a-consumers-certificate-of-exemption-dr-5","Application for a Consumer's Certificate of Exemption - DR-5","","Application instructions for Florida sales and use tax exemption for qualifying nonprofit organizations and governmental entities. The document explains the exemption certificate requirement, application and exemption-category structure, qualification evidence for specific categories such as 501(c)(3) organizations, community cemeteries, credit unions, and fair associations, and how qualification is established via IRS determinations and supporting records. It also details certificate validity for five years, renewal steps, and consequences of nonresponse, plus registration requirements if taxable sales or transient rentals occur.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/application-for-a-consumers-certificate-of-exemption-dr-5/302253/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/application-for-a-consumers-certificate-of-exemption-dr-5/302253.png","ImageObject",442,249,{"name":88,"@type":89},"Mary Man","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Consumer's Certificate of Exemption application?","Question",{"text":108,"@type":109},"It provides exemption categories under which eligible nonprofit organizations or governmental entities can apply for a Consumer's Certificate of Exemption (Form DR-14). The application includes who qualifies, what is exempt, and how to establish qualification.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How long is the Consumer's Certificate of Exemption valid and what happens at renewal?",{"text":113,"@type":109},"The certificate is valid for five (5) years. At the end of that period, the Department reviews whether the organization remains engaged in an exempt endeavor and requests renewal information; failure to respond causes expiration without renewal.",{"name":115,"@type":106,"acceptedAnswer":116},"Do all nonprofits need sales and use tax registration even with an exemption?",{"text":117,"@type":109},"If the nonprofit sells items or leases or rents transient rental property to others in Florida, it must register to collect, report, and pay sales and use tax. 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Effective 12/25 Page 1 of 4  \nGeneral Information  \nExemption from Florida sales and use tax is granted to certain nonprofit organizations and governmental entities that meet the criteria set forth in sections (ss. ) 212.08(6), 212.08(7), and  \n213. 12(2), Florida Statutes (F.S. ) . Florida law requires that these nonprofit organizations and governmental entities obtain an exemption certificate from the Department.  \nApplication Process: This application provides the various exemption categories under which a nonprofit organization or governmental entity (political subdivision) may obtain a Consumer's Certificate of Exemption (Form DR-14) . The information in each exemption category includes:  \n• who qualifies;  \n• what is exempt; and  \n• how to establish qualification for the exemption. The Department will issue a Consumer's Certificate of Exemption to each nonprofit organization or governmental entity that qualifies for an exemption. The certificate will be valid for a period of five (5) years.  \nRenewal Process: At the end of the five-year period, the Department will use available information to determine whether your nonprofit organization or governmental entity is actively engaged in an exempt endeavor. If you are located outside Florida, the Department will request information on whether you wish to have your Consumer's Certificate of Exemption renewed. If you fail to respond to the written requests, your certificate will expire andwill not be renewed.  \nWhen the Department is able to determine that your nonprofit organization or governmental entity continues to be actively engaged in an exempt endeavor using available information, a new Consumer's Certificate of Exemption will be issued. When the Department is unable to make a determination based on the available information, a letter requesting the documentation listed in\"How to Establish Qualification\" for the appropriate exemption category will be mailed to you. If you fail to respond to the written requests, your certificate will expire and will not be renewed.  \nSales and Use Tax Registration: If your nonprofit organization or governmental entity will be selling items, or will be leasing or renting transient rental property to others in Florida, you will also need to register with the Department to collect, report, and pay sales and use tax. To register, go to our website at [www.floridarevenue.com](www.floridarevenue.com. The)[. The](www.floridarevenue.com. The) site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1) .  \nQuestions? If you have any questions about the application process, call Account Management at 850-717-6628, Monday through Friday (excluding holidays) . For a written reply to questions, email [exemptions@floridarevenue.com](exemptions@floridarevenue.com).  \nExemption Categories  \n501(c)(3) Organizations  \nWho qualifies? Organizations determined by the Internal Revenue Service (IRS) to be currently exempt from federal income tax pursuant to Internal Revenue Code (IRC) 501(c)(3) [\"501(c)(3) nonprofit organization\"] .  \nWhat is exempt? Purchases and leases of items or services by, and rentals or leases of living or sleeping accommodations to, a nonprofit organization that are used in carrying on the organization's customary nonprofit activities.  \nHow to Establish Qualification as a Single Organization. Verify that the federal employer identification number (FEIN) included in the application is identical to the FEIN contained in the determination letter for 501(c)(3) federal tax status issued by the IRS. Your organization's federal tax exemption status will be verified using the FEIN that you provide and the IRS Exempt Organizations Select Check [publication of organizations exempt from fe","cbCaikcQqMIDsFg8","https://ap.wps.com/l/cbCaikcQqMIDsFg8","pdf",137099,"English","# General Information\n## Application Process\n## Renewal Process\n## Sales and Use Tax Registration\n# Exemption Categories\n## 501(c)(3) Organizations\n## Community Cemeteries\n## Credit Unions\n## Fair Associations","[{\"question\":\"What is the purpose of the Consumer's Certificate of Exemption application?\",\"answer\":\"It provides exemption categories under which eligible nonprofit organizations or governmental entities can apply for a Consumer's Certificate of Exemption (Form DR-14). The application includes who qualifies, what is exempt, and how to establish qualification.\"},{\"question\":\"How long is the Consumer's Certificate of Exemption valid and what happens at renewal?\",\"answer\":\"The certificate is valid for five (5) years. At the end of that period, the Department reviews whether the organization remains engaged in an exempt endeavor and requests renewal information; failure to respond causes expiration without renewal.\"},{\"question\":\"Do all nonprofits need sales and use tax registration even with an exemption?\",\"answer\":\"If the nonprofit sells items or leases or rents transient rental property to others in Florida, it must register to collect, report, and pay sales and use tax. The document directs applicants to complete the registration via the Department website or by using Form DR-1 if Internet access is unavailable.\"}]","Application for a Consumer's Certificate of Exemption - DR-5 | PDF",1789791177]