Consumer's Certificate of Exemption - Important Information for Exempt Organizations

Sep 19, 2026

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Certificate issued under Chapter 212 of Florida Statutes confirming that the University of Florida is exempt from Florida sales and use tax for specified real property rentals, transient rental property, tangible personal property purchases or rentals, and services purchased. The document includes key compliance requirements for exempt organizations: provide exemption certificates to vendors before tax-exempt purchases, limit use to the organization’s customary nonprofit activities, and states that individual purchases on the organization’s behalf are taxable even if reimbursed.

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Certificate of Exemption

Important Information for Exempt Organizations

# Consumer's Certificate of Exemption Issued Pursuant to Chapter 212,Florida Statutes FLORIDA | 85-8012646174C-8 | 11/30/2025 | 11/30/2030 | SCHOOL-COLLEGE-UNIV | | --- | --- | --- | --- | Certificate Number Exemption Category Effective Date Expiration Date This certifies that UNIVERSITY OF FLORIDA33 TIGERT HALLGAINESVILLE FL 32611-0001 is exempt from the payment of Florida sales and use tax on real property rented,transient rental property rented,tangiblepersonal property purchased or rented,or services purchased. DR-14 # Important Information for Exempt Organizations R.01/18 FLORIDA 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 (F.A.C.). 2. Your Consumer's Certificate of Exemption is to be used solely by your organization for your organization'scustomary nonprofit activities. 3. Purchases made by an individual on behalf of the organization are taxable,even if the individual will bereimbursed by the organization. 4.This exemption applies only to purchases your organization makes.The sale or lease to others of tangiblepersonal 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 thisrequirement except when they are the lessor of real property (Rule 12A-1.070,F.A.C.). 5.It is a criminal offense to fraudulently present this certificate to evade the payment of sales tax.Under nocircumstances should this certificate be used for the personal benefit of any individual.Violators will be liable forpayment of the sales tax plus a penalty of 200%of the tax,and may be subject to conviction of a third-degreefelony.Any violation will require the revocation of this certificate. 6. IIf you have questions about your exemption certificate,please call Taxpayer Services at 850-488-6800.Themailing address is PO Box 6480,Tallahassee,FL 32314-6480.

FAQs

What does the Consumer's Certificate of Exemption cover for the exempt organization?

It certifies exemption from Florida sales and use tax on real property rented, transient rental property rented, tangible personal property purchased or rented, and services purchased.

Who must be given the exemption certificate before tax-exempt purchases?

All vendors and suppliers must be provided the exemption certificate before making tax-exempt purchases.

Can an individual make purchases on behalf of the organization and remain tax-exempt?

No. Purchases made by an individual on behalf of the organization are taxable even if the individual will be reimbursed.

Sep 19, 2026

Upload by Ben