TIP # 99 (A) 01-30
DATE ISSUED: 7/15/99
Effective July 1, 1999, the purchase of "educational materials" by a qualified child care facility is exempt from sales and use tax.
To qualify for this exemption, the child care facility must:
Educational materials include items such as:
A qualified child care facility must extend a purchaser's exemption certificate to its vendor to purchase educational materials exempt from sales and use tax. A suggested purchaser's exemption certificate is attached.
For More Information on Qualification Requirements
Ch. 99-304, L.O.F.
S. 212.08(7), F.S.
SUGGESTED PURCHASER'S EXEMPTION CERTIFICATE
EDUCATIONAL MATERIAL PURCHASED BY A
QUALIFIED CHILD CARE FACILITY
FOR USE ON OR AFTER JULY 1, 1999
(Purchaser's Name) certifies that it is a child care facility that:
________________________________________________________(Purchaser's Name) further certifies that the educational materials being purchased exempt from sales tax, such as books, crayons, educational toys, glue, paints, paper, scissors, and unique craft items, will only be used by the qualified child care facility for educational purposes.
The undersigned understands that if such items do not qualify for exemption, the undersigned will be subject to sales and use tax, interest, and penalties. The undersigned further understands that when any person fraudulently, for purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment as provided by law for conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084, F.S.
|_________________________________ (Purchaser's name Print or Type)||
State Child Care License No.
|_________________________________ Signature and Title||
Federal Employer Identification Number
(F.E.I) or Social Security Number
|_________________________________ Telephone Number|
Form to be retained in vendor's records