Florida Sales Tax Exemption Application

FLORIDA SALES TAX EXEMPTION APPLICATION

FORM DR-5 COVER LETTER AND SUPPORTING DOCUMENTATION

APPLICANT INFORMATION

Organization Name: [FULL LEGAL NAME]

Federal Employer Identification Number (FEIN): [FEIN]

Florida Sales Tax Registration Number (if any): [NUMBER]

Mailing Address:
[STREET ADDRESS]
[CITY, STATE ZIP]

Physical Location Address (if different):
[STREET ADDRESS]
[CITY, STATE ZIP]

Contact Person: [NAME]

Title: [TITLE]

Daytime Telephone: [PHONE NUMBER]

Email Address: [EMAIL]

Organization Website: [WEBSITE]

COVER LETTER

[DATE]

Florida Department of Revenue
Account Management
P.O. Box 6480
Tallahassee, FL 32314-6480

Re: Application for Consumer's Certificate of Exemption
Organization: [ORGANIZATION NAME]
FEIN: [NUMBER]

Dear Account Management:

Enclosed please find a completed Form DR-5, Application for Consumer's Certificate of Exemption, along with required supporting documentation for [ORGANIZATION NAME].

We are applying for exemption from Florida sales and use tax on qualifying transactions under Florida Statutes § 212.08. [If applying as a section 501(c)(3) organization: The sales or leases will be used in carrying on our customary nonprofit activities.]

SECTION 1: APPLICATION TYPE

☐ New Application - First-time application for exemption

☐ Renewal Application - Extending an existing exemption

• Current Certificate Number: [NUMBER]
• Expiration Date: [DATE]

SECTION 2: EXEMPTION CATEGORY

Select one category on the current Form DR-5. This list records the form's choices; eligibility and supporting documents depend on the selected category.

☐ 501(c)(3) organization
☐ Community cemetery
☐ Credit union
☐ Fair association
☐ Florida Retired Educators Association
☐ Library cooperative
☐ Nonprofit cooperative hospital laundry
☐ Nonprofit water system
☐ Organization benefiting minors
☐ Parent-teacher organization or association
☐ Political subdivision
☐ Religious institution — physical place for worship
☐ Religious institution — transportation provider
☐ Religious institution — governing or administrative
☐ School, college, or university
☐ Veterans' organization
☐ Volunteer fire department

SECTION 3: ORGANIZATION INFORMATION

Date of Incorporation/Organization: [DATE]

State of Incorporation: [STATE]

Is your organization incorporated?
☐ Yes - Date of incorporation: [DATE]
☐ No

Has your organization been granted tax-exempt status by the IRS?
☐ Yes - IRS exemption type: ☐ 501(c)(3) ☐ 501(c)(4) ☐ 501(c)(6) ☐ Other: [TYPE]

• IRS Determination Letter Date: [DATE]
  ☐ No
  ☐ Application pending

Organization Purpose:
[DESCRIBE THE PRIMARY PURPOSE AND ACTIVITIES OF YOUR ORGANIZATION]

SECTION 4: OFFICERS AND DIRECTORS

List the current officers and/or directors:

SECTION 5: FINANCIAL INFORMATION

Annual Gross Receipts: $[AMOUNT]

Primary Sources of Funding:
☐ Donations/contributions
☐ Membership dues
☐ Grants
☐ Government funding
☐ Fundraising events
☐ Sales of goods/services
☐ Other: [DESCRIBE]

Are any private individuals financially benefiting from the organization?
☐ No - The organization operates exclusively for exempt purposes
☐ Yes - Explain: [EXPLANATION]

SECTION 6: SALES AND USE TAX REGISTRATION

Does your organization currently collect and remit Florida sales tax?
☐ No - We do not make taxable sales
☐ Yes - Sales Tax Registration Number: [NUMBER]

Will your organization be selling items or providing taxable services?
☐ No
☐ Yes - Describe: [DESCRIBE SALES ACTIVITIES]

Note: If your organization will be making sales, you must register to collect sales tax, even if you have an exemption certificate for purchases.

SECTION 7: SUPPORTING DOCUMENTATION CHECKLIST

Core submission: Check the current Form DR-5 instructions for the selected exemption category and attach the documents that category requires.

☐ Completed Form DR-5 (signed by authorized officer)

501(c)(3) Organizations:
☐ Confirm that the FEIN on Form DR-5 matches the FEIN on the IRS 501(c)(3) determination letter; the Department checks federal status using the FEIN and IRS records.
☐ Include the IRS determination letter only if the current DR-5 instructions for this applicant or a Department request call for it.

Religious Organizations:
☐ Copy of charter or organizing document
☐ Evidence of religious purpose (statement from governing body, etc.)

Schools/Educational Institutions:
☐ Evidence of accreditation or state approval
☐ School catalog or program description

Government Entities:
☐ Copy of statute or law creating the entity
☐ Evidence of governmental authority

Veterans Organizations:
☐ Congressional charter (if applicable)
☐ IRS determination letter
☐ Evidence of veteran membership requirements

Other Supporting Documents (if applicable):
☐ [DESCRIBE]
☐ [DESCRIBE]

SECTION 8: CERTIFICATION

I certify that:

☐ The information provided in this application is true, correct, and complete

☐ This organization is organized and operated exclusively for the exempt purposes stated

☐ No part of the net earnings of this organization inures to the benefit of any private shareholder or individual

☐ If applying as a 501(c)(3) organization, this organization will use the certificate for qualifying purchases or leases used in carrying on its customary nonprofit activities

☐ This organization will notify the Department of Revenue of any changes in status, purpose, or activities

☐ I am authorized to sign on behalf of this organization

Authorized Signature: ___________________________________

Printed Name: [NAME]

Title: [TITLE]

Date: [DATE]

SECTION 9: NOTARIZATION (IF REQUIRED)

State of _______________
County of _______________

Before me, the undersigned authority, personally appeared [NAME], who, being duly sworn, says that he/she is the [TITLE] of [ORGANIZATION NAME], and that the statements made in this application are true.

Affiant Signature: ___________________________________

Sworn to (or affirmed) and subscribed before me by means of ☐ physical presence or ☐ online notarization, this _____ day of _____________, 20___, by [AFFIANT NAME].

Notary Public Signature: ___________________________________

Printed Name: ___________________________________

Commission Number: ___________________________________

Commission Expires: ___________________________________

☐ Personally known ☐ Produced identification: [SPECIFIC TYPE: ______________________________]

[NOTARY SEAL]

MAILING INSTRUCTIONS

Mail completed application to:

Florida Department of Revenue
Account Management
P.O. Box 6480
Tallahassee, FL 32314-6480

For questions:
Phone: (850) 717-6628
Hours: Monday-Friday, 8:00 AM - 5:00 PM ET
Website: floridarevenue.com

PROCESSING TIME

• Applications are typically processed within 30-60 days
• You may check the status by contacting Account Management
• The certificate will be mailed to the organization's address on file

AFTER APPROVAL

Using Your Certificate:

1. Certificate Number: Each certificate has a unique number
2. Validity: Certificates are valid for 5 years
3. Renewal: You must renew before expiration
4. Display: Present certificate to vendors when making exempt purchases
5. Record Keeping: Maintain records of all exempt purchases

Eligible Purchases:

• For a qualifying section 501(c)(3) organization, sales or leases used in carrying on its customary nonprofit activities
• Does not cover purchases for personal use by members or employees

Ineligible Purchases:

• Items for resale (use resale certificate instead)
• Items for personal use
• Items not used for exempt purpose

RENEWAL REQUIREMENTS

Your certificate must be renewed every 5 years:

• Renewal notices are sent approximately 90 days before expiration
• Submit renewal application before expiration date
• Provide updated documentation if organization information has changed
• A lapse in certificate may result in taxable purchases

IMPORTANT NOTES

1. No Fee: There is no fee for the exemption certificate application.

2. Abuse of Certificate: Using the exemption certificate for non-exempt purchases is a criminal offense.

3. Audit Risk: The Department of Revenue may audit exempt purchases to verify proper use.

4. Changes Required: Notify the Department of any changes to organization status, address, or purpose.

5. Separate from IRS: Florida exemption is separate from federal tax-exempt status. Both may be required.

6. Sales Registration: If your organization sells tangible personal property or taxable services, you must register to collect and remit sales tax, regardless of exemption status.

FREQUENTLY ASKED QUESTIONS

Q: How long does it take to receive my certificate?
A: Typically 30-60 days after submitting a complete application.

Q: Can I use my IRS determination letter alone?
A: No, you must apply separately for Florida exemption.

Q: Does my exemption cover hotel stays?
A: It can. Florida exempts a qualifying 501(c)(3) organization's rental of living or sleeping accommodations used for its customary nonprofit activities when the organization holds a Florida Consumer's Certificate of Exemption and pays with its own funds. Give the hotel a copy of the certificate. An employee's personal payment does not become exempt merely because the organization later reimburses it. Check the certificate category and the use of the stay before claiming an exemption.

Q: Can volunteers use the certificate?
A: The certificate is for organizational purchases only, not personal purchases by members or volunteers.

Q: What if my certificate expires?
A: You must pay tax on purchases until your renewal is approved.

CONTACT INFORMATION

Florida Department of Revenue
Account Management
P.O. Box 6480
Tallahassee, FL 32314-6480

Phone: (850) 717-6628
Website: floridarevenue.com

Online Services:

• Check application status
• Verify exemption certificates
• Register for sales tax

This template is provided for informational purposes and should be reviewed by qualified tax counsel before submission.