Purchases By Homes For The Aged Are No Longer Subject To Communications Services Tax Form
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2TIP # 03A19-07
DATE ISSUED: July 24, 2003
PURCHASES BY HOMES FOR THE AGED ARE NO LONGER SUBJECT TO
COMMUNICATIONS SERVICES TAX
Sales of communications services are subject to communications services tax, except when
specifically exempt. Homes for the aged have been provided an exemption from this tax by the 2003
Legislature. The legislation has no effect on sales by homes for the aged.
As of July 1, 2003, purchases of communications services by a home for the aged that is exempt from
federal income tax under section 501(c)(3) of the Internal Revenue Code (I.R.C.) are exempt from
both the state and local communications services tax when the home for the aged is a nonprofit
corporation:
in which at least 75 percent of the occupants are 62 years of age or older or totally and
permanently disabled; that qualifies for an ad valorem property tax exemption under section
196.196, 196.197, or 196.1975, Florida Statutes (F.S.); and that is exempt from sales tax
imposed under Chapter 212, F.S.; or
that is licensed as a nursing home or an assisted living facility under Chapter 400, F.S., and is
exempt from sales tax imposed under Chapter 212, F.S.
In order to claim this exemption, the home for the aged must issue a certificate to the selling dealer at
the time of purchase. The certificate must be signed by an authorized representative and state that the
purchases are for a home for the aged, as defined by s. 202.125(4), F.S., that is exempt from federal
income tax under s. 501(c)(3), I.R.C. Dealers are not required to obtain copies of Internal Revenue
Service determination letters granting the home an exemption under s. 501(c)(3), I.R.C., and a home
for the aged does not need to provide a selling dealer with a copy of its determination letter.
A suggested format to be provided by a home for the aged to the selling dealer is shown below.
EXEMPTION CERTIFICATE FOR PURCHASES OF COMMUNICATIONS SERVICES BY
HOMES FOR THE AGED
DATE: _______________________
TO: _______________________ (Selling Dealer's Business Name)
_______________________ (Selling Dealer's Address)
I, the undersigned, am a representative of the exempt home for the aged identified below. The
purchases of communications services made on or after _________________________ from the
business identified above are for use by the exempt home for the aged identified below. The charges
for the purchases of communications services from the dealer identified above will be billed to and
paid directly by the exempt home for the aged identified below. These purchases are exempt from the
Florida communications services tax and the local communications services tax because the entity is
exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code and is a "Home for
the Aged," as defined by s. 202.125(4), F.S.
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