DATE ISSUED: 06/30/99
Sales Tax Exemption for Nonprofit Fundraising Organizations
Currently, sales or leases to nonprofit organizations that raise funds for other nonprofit organizations are exempt from sales and use taxes when:
These provisions remain unchanged.
Effective July 1, 1999, the exemption for nonprofit fundraising organizations is expanded to include additional organizations. Sales or leases to nonprofit fundraising organizations will be exempt from sales and use tax when:
Nonprofit fundraising organizations that now qualify for exemption should submit an Application for Consumerís Certificate of Exemption (Form DR-5) to the Florida Department of Revenue.
The new exemption for sales or leases to nonprofit fundraising organizations applies retroactively with the following exceptions:
(1) all taxes that have been collected must be remitted;
(2) taxes that have been remitted before July 1, 1999, on transactions that would otherwise qualify for exemption under the new provision, are not subject to refund.
Sales and leases made by nonprofit fundraising organizations continue to be taxable. Organizations making sales and leases must be registered to collect and remit Florida sales tax.