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TIP #99A01-10
DATE ISSUED: 06/30/99

Expansion of Exemption to Include All Units of Qualified Veterans' Organizations

Currently, sales or leases to the state headquarters of qualified veterans' organizations or to the state headquarters of their auxiliaries are exempt from sales and use tax when the items purchased or leased are to be used to carry on activities customary to such organizations.

Effective July 1, 1999, this exemption has been expanded to apply to all units of qualified veterans' organizations or their auxiliaries, not just to their state headquarters' units. In addition, the exemption has been expanded to include veteransí groups that are exempt from federal income tax pursuant to section 501(c)(3) of the Internal Revenue Code. Qualified veteransí organizations should submit an Application for Consumerís Certificate of Exemption (Form DR-5) to the Department of Revenue.

For More Information

References:
Ch. 99-238, L.O.F.
S. 212.08(7)(o)1.c., F.S.
S. 212.08(7)(o)2.e., F.S.