DATE ISSUED: June 18, 2002
CLARIFICATION OF EXEMPTIONS TO THE COMMUNICATIONS
SERVICES TAX FOR RELIGIOUS INSTITUTIONS
The Legislature has clarified the exemptions applicable to religious and educational organizations. All references are now to religious and educational institutions. The Department's prior interpretation of the exemptions for sales to religious and educational institutions has been enacted as a clarification of current law. A sample certificate to be issued by the institutions has been provided in Rule 12A-19.043, Florida Administrative Code.
In addition, sales by religious institutions that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, and have an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on, are also totally exempt from both the Florida communications services tax and local communications services tax.
References: Sections 202.12(1), 202.125(4), 202.19(10), Florida Statutes; Rule 12A-19.0-43, Florida Administrative Code
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.