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TIP # 99A01-24
DATE ISSUED: 07/06/99

New Sales Tax Exemption for Certain Skybox
Leases, Licenses, and Rentals

Effective June 4, 1999, a charge imposed by a nonprofit sponsoring organization that is qualified under s. 501(c)(3) of the Internal Revenue Code (I.R.C.) for the rental, lease, sublease, or license of a skybox, luxury box, or other box seats for use during a high school or college football game is exempt.

Furthermore, tax is not due on any charge made before June 4, 1999, by a s. 501(c)(3), I.R.C., nonprofit sponsoring organization for the rental, lease, sublease, or license of a skybox, luxury box, or other box seats for use during a high school or college football game when the tax was not actually paid or collected by the nonprofit sponsoring organization.

For More Information

References:
Ch. 99-238, L.O.F.
S. 212.031(9), F.S.