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 purchases of tangible personal property used exclusively for exempt purposes pursuant to Florida Statutes § 212.08.

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 the category that applies to your organization:

Religious Organizations:
☐ Church or religious organization - F.S. § 212.08(7)(o)1
☐ Religious institution - F.S. § 212.08(7)(o)2

Educational Organizations:
☐ School - F.S. § 212.08(7)(o)3
☐ College or university - F.S. § 212.08(7)(cc)
☐ Library cooperative - F.S. § 212.08(7)(cc)

Charitable Organizations:
☐ 501(c)(3) charitable organization - F.S. § 212.08(7)(o)2
☐ Organization benefiting minors - F.S. § 212.08(7)(l)

Veterans Organizations:
☐ Veterans organization - F.S. § 212.08(7)(n)
☐ Veterans service organization chartered by Congress

Government Entities:
☐ Federal government agency - F.S. § 212.08(6)
☐ State of Florida agency - F.S. § 212.08(6)
☐ County government - F.S. § 212.08(6)
☐ Municipality - F.S. § 212.08(6)
☐ Political subdivision - F.S. § 212.08(6)

Other Exempt Organizations:
☐ Community cemetery - F.S. § 212.08(7)(bb)
☐ Credit union - F.S. § 212.08(7)(w)
☐ Fair association - F.S. § 212.08(7)(e)
☐ Volunteer fire department - F.S. § 212.08(7)(j)
☐ Nonprofit water system - F.S. § 212.08(7)(q)
☐ Parent-teacher organization - F.S. § 212.08(7)(cc)
☐ Fire and emergency services foundation - F.S. § 212.08(7)(mm)
☐ Other: [DESCRIBE AND CITE STATUTE]

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: REQUIRED DOCUMENTATION CHECKLIST

All Applications:
☐ Completed Form DR-5 (signed by authorized officer)
☐ Copy of Articles of Incorporation or organizing document
☐ Copy of current bylaws
☐ List of current officers and directors

501(c)(3) Organizations:
☐ IRS Determination Letter (Form 501(c)(3) approval letter)
☐ IRS Form 990 (most recent annual filing)

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

☐ This organization will use the exemption certificate only for purchases used directly and exclusively in carrying out exempt 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 and subscribed before me this _____ day of _____________, 20___.

Notary Public Signature: ___________________________________

Printed Name: ___________________________________

Commission Number: ___________________________________

Commission Expires: ___________________________________

[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:
- Tangible personal property used exclusively for exempt purposes
- 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: Generally no, unless you are a government entity or meet specific requirements.

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.