Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-1 - SALES AND USE TAX
Section 12A-1.0011 - Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
Universal Citation: FL Admin Code R 12A-1.0011
Current through Reg. 51, No. 058, March 25, 2025
(1)
(a) For purposes of this rule, "schools
offering grades K through 12" means state tax-supported, or parochial, church,
and nonprofit private schools operated for and attended by pupils of grades K
through 12.
(b) For purposes of
this rule, "Parent-Teacher Organizations (PTOs)" and "Parent-Teacher
Associations (PTAs)" mean those nonprofit organizations associated with schools
whose purpose is to raise funds for schools teaching grades K through
12.
(2) Purchases by school districts.
(a) School districts may
purchase taxable goods and services necessary for parent-teacher associations
or parent-teacher organizations tax exempt, as provided in Section
212.0821, F.S.
(b) The purchases made by the school district
must be made with funds provided by the parent-teacher association or
parent-teacher organization to the school district. The school district may
extend a copy of its Consumer's Certificate of Exemption to the selling dealer
at the time of the purchase to make such tax exempt
purchases.
(3) Sales of school materials and supplies and fund-raising items.
(a) The sale of school books used in
regularly prescribed courses of study in schools offering grades K through 12
is exempt. School books include printed textbooks and workbooks containing
printed instructional material, such as questions and answers, that are used in
regularly prescribed courses of study in schools offering grades K through
12.
(b) The sale of yearbooks,
magazines, newspapers, directories, bulletins, and similar publications
distributed by schools offering grades K through 12 is exempt.
(c)
1.
Schools offering grades K through 12 and parent-teacher associations or
parent-teacher organizations whose primary purpose is to raise funds for such
schools may pay tax to their suppliers on the cost price of items in lieu of
registering as a dealer, obtaining a Consumer's Certificate of Exemption, or
collecting tax on their sales of the following taxable items:
a. School materials and supplies purchased,
rented, or leased for resale or rental to students attending grades K through
12;
b. Items sold for fund raising
purposes, such as candy, photographs, greeting cards, wrapping paper, and
similar fund raising items;
c.
Items sold through vending machines located on the school premises;
d. Food and beverages sold through vending
machines located on school premises in locations other than the student
lunchroom, student dining room, or other area specifically designated for
student dining. See subsection (4).
2. Example: A parent-teacher association
operates a book store selling school supplies, such as pencils, paper, and
notebooks, to elementary school students. The parent-teacher association is not
registered as a dealer. The parent-teacher association must pay tax to its
suppliers on items sold to students in the book store, but is not required to
collect sales tax from the students purchasing items from the book
store.
(d)
1. Schools offering grades K through 12,
parent-teacher associations, and parent-teacher organizations that do not elect
to pay tax to their suppliers on the purchase of items, as provided in
paragraph (c), must register in the same manner as other dealers and collect
and remit tax on taxable transactions. (See Rule
12A-1.060, F.A.C.) As registered
dealers, schools offering grades K through 12, parent-teacher associations, and
parent-teacher organizations may issue a copy of their Annual Resale
Certificate (Form DR-13) in lieu of paying tax on the purchased items for the
purposes of resale.
2. Example: A
parent-teacher organization holds a fund raising event to purchase additional
computers for the school library. The students and faculty will obtain orders
for a variety of gift items that will be purchased from a company engaged in
the business of assisting schools with fund raising events. The parent-teacher
organization collects the orders, determines the gift items that have been
ordered in total, and places its order with the company. Payment to the company
is made directly by the parent-teacher organization. If the parent-teacher
organization does not pay sales tax to the company for its purchases of gift
items, the parent-teacher organization must register as a dealer and collect
and remit sales tax on its sales of the gift items. The parent-teacher
organization may extend a copy of its Annual Resale Certificate to purchase the
gift items tax exempt for the purposes of resale.
(4) Sales of food and beverages.
(a) Food and beverages sold or served in the
student lunchroom, student dining room, or other area designated for student
dining in schools offering grades K through 12, as part of a school lunch to
students, teachers, school employees, or school guests are exempt.
(b) Food and beverages sold or dispensed
through vending machines or other dispensing devices located in the student
lunchroom, student dining room, or other area designated for student dining in
schools offering grades K through 12 are exempt.
(c) Food and beverages sold through vending
machines or other dispensing devices located in a gymnasium, shop, teachers'
lounge, corridor, or other area accessible to the general public and not
specifically designated for student dining are subject to tax at the rates
established in Section
212.0515(2),
F.S.
(5) Admission charges.
(a) When only student or faculty
talent is used in an athletic or other event sponsored by a school, admission
charges are exempt.
(b) When a
student is required to participate in a sport or recreation pursuant to a
program or activity sponsored by, and under the jurisdiction of, the student's
school, admission charges for participation imposed by the place of sport or
recreation are exempt. The student's school will issue a certificate for the
student to present to the organization charging the admission. If the student
attends such place as a spectator, admission charges are taxable.
(c) When a state tax-supported school or
other governmental entity sponsors, administers, plans, supervises, directs,
and controls an athletic or recreational program, participation or sponsorship
fees are exempt. The athletic or recreational program may be run in conjunction
with a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code of
1986, as amended.
(d) When state
tax-supported schools sponsor an athletic or other event and the talent to
provide the event is not limited to students or faculty, admission charges to
the event are exempt when:
1. The risk of
success or failure for the event lies completely with the school sponsoring the
event;
2. The funds at risk for the
event must belong completely to the school sponsoring the event; and,
3. The event is held in a
convention hall, exhibition hall, auditorium, stadium, theater, arena, civic
center, performing arts center, or publicly owned recreational
facility.
(e) Admission
charges, dues, and membership fees to an event or program sponsored by a
school, parent-teacher association, or parent-teacher organization that
qualifies as a not-for-profit entity under the provisions of s. 501(c)(3) of
the Internal Revenue Code of 1986, as amended, are
exempt.
Rulemaking Authority 212.18(3), 213.06(1) FS. Law Implemented 212.04(2)(a), 212.08(7)(o), (r), (ll), 212.0821 FS.
New 6-19-01.
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