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TIP # 99 (A) 01-30
DATE ISSUED: 7/15/99

Sales Tax Exemption for Qualified Child Care Facilities

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:

  • meet the standards for child care facilities outlined in s. 402.305, F.S., and be licensed under s. 402.308, F.S.;
  • hold a current Gold Seal Quality Care designation as provided in s. 402.281, F.S.; and,
  • provide all employees with basic health insurance as defined in s. 627.6699(12), F.S.

Educational materials include items such as:

  • books
  • educational toys
  • paints
  • scissors
  • crayons
  • glue
  • paper
  • unique
  • craft
  • items

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

  • For information regarding child care facility licensing standards, or the criteria for the Gold Seal Quality Care designation, please call the Department of Children and Family Services at 850-488-4900.
  • For information regarding employee health insurance, please call the Department of Insurance at 800-342-2762.

 

For more information

References:
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:

  1. meets the standards for child care facilities outlined in s. 402.305, F.S., and holds a current license under s. 402.308, F.S.;
  2. holds a current Gold Seal Quality Care designation as provided in s. 402.281, F.S.; and,
  3. provides all employees with basic health insurance as defined in s. 627.6699(12), F.S.

________________________________________________________(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   _________________________________
Date
 
_________________________________
Federal Employer Identification Number
(F.E.I) or Social Security Number
  _________________________________ Telephone Number


Form to be retained in vendor's records