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TIP #99A01-12
DATE ISSUED: 06/30/99

Retroactive Exemption Available for Sales or Leases to Certain Library Cooperatives

Sales or leases to certain library cooperatives are exempt from sales and use taxes. To qualify for this exemption, a library cooperative must be certified by the Division of Library and Information Services of the Department of State as eligible for state funding. The exemption applies retroactively to July 1, 1997.

Library cooperatives that now qualify for exemption 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), F.S.