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TIP # 99 (A) 01-32
DATE ISSUED: 9/1/99

Changes to Exemption for Motion Picture Educational Entities

Effective July 1, 1999, the exemption from sales and use tax on the purchase or lease of materials or equipment by motion picture educational entities for use in education or demonstration of the school's curriculum was amended to also apply to the lease or license of real property.  The law now also allows the exemption to be utilized in the supporting operations  of a motion picture educational entity.

A qualified motion picture educational entity must provide to each vendor at the time of transaction a purchasers exemption certificate to purchase or lease materials or equipment, or lease or license real property, exempt from sales and use tax.  Vendors must retain a copy of this exemption certificate in their records. 

For More Information

References:

Chapter 99-238, L.O.F.
Section 212.0602, F.S.