TIP # 99A01-16
DATE ISSUED: 07/06/99
Exemption for Sales or Leases to Certain Not-for-Profit Water Systems
Effective July 1, 1999, sales or leases to certain not-for-profit corporations whose sole or primary function is to construct, maintain, or operate a water system in the State of Florida are exempt from sales and use tax. To qualify, such corporations must hold a current exemption from federal income tax under section 501(c)(12) of the Internal Revenue Code.
To obtain a Consumerís Certificate of Exemption, not-for-profit water systems that now qualify for exemption must submit an Application for Consumerís Certificate of Exemption (Form DR-5) to the Florida Department of Revenue.