Form Dr-5 - Application For Consumer'S Certificate Of Exemption
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4Instructions for Completing
Dr-5
r. 11/03
ApplICAtIon for Consumer’s
page 1
tC
CertIfICAte of exemptIon
(form Dr-5)
Exemption from Florida sales and use tax is granted only to
exemptIon CAteGorIes
certain political subdivisions and nonprofit organizations that
meet the criteria set forth in sections 212.08(6), 212.08(7), and
501(c)(3) organizations [s. 212.08(7)(p), f.s.]
213.12(2), Florida Statutes (F.S.). These exemptions are granted
Who qualifies? organizations determined by the internal
only to those political subdivisions and organizations that
Revenue Service to be currently exempt from federal income
apply for, qualify for, and receive a Consumer’s Certificate of
tax pursuant to s. 501(c)(3) of the internal Revenue code.
Exemption (Form DR-14).
What is exempt? Purchases and leases, when used in
This publication provides information to guide you through the
carrying on customary nonprofit activities.
process of applying for a Consumer’s Certificate of Exemption.
What must be proven? applicant’s 501(c)(3) status.
Each exemption category contains a description of:
What documents must be sent? copy of iRS
• Who qualifies.
determination letter; or if applying for group determination,
• What is exempt.
submit copy of iRS determination letter and cumulative list
• What must be proven to qualify.
of subordinate organizations that fall under group ruling.
• What documents must be submitted to support your
Community Cemeteries [s. 212.08(7)(bb), f.s.]
organization’s qualification.
Who qualifies? any nonprofit corporation that has qualified
under s. 501(c)(13) of the internal Revenue code, and is
operated for the purpose of maintaining a cemetery that was
Follow these easy steps to apply for a Consumer’s
donated to the community by deed.
Certificate of Exemption:
What is exempt? Purchases by the community cemetery.
✓
Find the exemption category that best identifies your
What must be proven? 501(c)(13) status; purpose of
organization.
maintaining a cemetery donated to the community by deed.
✓
Gather the required documentation for your
What documents must be sent? copy of iRS
exemption category. Make copies to mail with your
determination letter; articles of incorporation; copy of deed
application. Please limit size of supporting documents
showing donation of property to the community.
to 8 1/2" x 11" (letter size). Larger documents
will delay the processing of your application. Do
Credit unions [s. 213.12(2), f.s.]
not staple application or supporting documents.
Who qualifies? State and federally chartered credit unions.
ThiS REquiREMEnT aPPLiES To nEW AnD
What is exempt? Purchases and leases, when used in
REnEWinG aPPLicanTS. Failure to provide copies
carrying on customary nonprofit activities.
of documentation will delay processing of your
application.
What must be proven? applicant is a state or federally
chartered credit union.
✓
Fill out the attached Application for Consumer’s
What documents must be sent? copy of charter.
Certificate of Exemption (Form DR-5) using blue or
black ink. Do not leave any items blank. Sign the
fair Associations [s. 212.08(7)(gg), f.s.]
application. the Department will return incomplete
Who qualifies? Fair associations, as defined in s. 616.001, F.S.
and unsigned applications.
What is exempt? The sale, use, lease, rental, or grant of
✓
Send the DR-5 and documentation to:
a license to use, made directly to or by a fair association,
accounT ManaGEMEnT/EXEMPTionS
of real or tangible personal property; any charge made by
FLoRiDa DEPaRTMEnT oF REVEnuE
a fair association or its agents for parking, admissions, or
Po BoX 6480
temporary parking of vehicles used for sleeping quarters;
TaLLahaSSEE FL 32314-6480
rentals, subleases, and sublicenses of real or tangible
personal property between the owner of the central
amusement attraction and any owner of an amusement ride,
renewing Your Certificate: Your Consumer’s Certificate of
as those terms are used in ss. 616.15(1)(b) and 616.242(3)
Exemption will be valid for a period of five (5) years. if you wish
(a), F.S., for the furnishing of amusement rides at a public
to renew your exemption, you must submit another Application
fair or exposition; and other transactions of a fair association
for Consumer’s Certificate of Exemption (Form DR-5) and
copies of the required documentation.
Questions? if you have any questions about the application
process, call the Exemption unit of account Management at
800-352-3671, Monday – Friday, 8:00 a.m. to 5:00 p.m., ET.
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Parent category: Financial