Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) The
sale of communications services, as defined in Section
202.11(1),
F.S., is subject to the Florida communications services tax and the local
communications services tax, unless specifically exempt.
(b) This rule provides guidelines regarding
sales by religious institutions and the documentation and recordkeeping
requirements regarding the exemption for sales to homes for the aged and to
religious or educational institutions from the communications services
taxes.
(2) SALES TO HOMES
FOR THE AGED.
(a) The sale of communications
services to a home for the aged, as defined by Section
202.125(4),
F.S., is exempt from the Florida communications services tax and the local
communications services tax when the home for the aged is exempt from federal
income tax under s. 501(c)(3) of the Internal Revenue Code, holds a valid
Consumer's Certificate of Exemption (form DR-14) issued by the Department for
sales and use tax purposes, and meets one of the following provisions:
1. The home for the aged is licensed as a
nursing home or an assisted living facility under Chapter 400, F.S.; or an
assisted living facility under Chapter 429, F.S.; or
2. At least 75 percent of the occupants in
the home for the aged are 62 years of age or older or totally and permanently
disabled and the home for the aged qualifies for an ad valorem property tax
exemption under Section
196.196,
196.197, or
196.1975,
F.S.
(b) DOCUMENTATION
REQUIREMENTS.
1. To be entitled to exemption
as a home for the aged at the time of purchase, the purchaser must issue to the
selling dealer a certificate signed by an authorized representative stating
that the purchases are for a home for the aged, as defined by Section
202.125(4),
F.S., that is exempt from federal income tax under s. 501(c)(3) of the Internal
Revenue Code. Dealers are not required to obtain copies of Internal Revenue
Service determination letters granting the home for the aged an exemption under
s. 501(c)(3) of the Internal Revenue Code.
2. The following is a suggested format to be
provided by a home for the aged to the selling dealer.
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
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, holds a valid Florida Consumer's Certificate of Exemption, and is
a "home for the aged, " as defined by Section
202.125(4),
F.S.
Under penalties of perjury, I declare that I have read the
foregoing and that the facts stated in it are true.
_____________________________________________________________________________
AUTHORIZED SIGNATURE ON BEHALF OF THE EXEMPT HOME FOR THE
AGED
_____________________________________________________________________________
PRINTED NAME OF AUTHORIZED SIGNATORY AND TITLE
_____________________________________________________________________________
NAME OF THE EXEMPT HOME FOR THE AGED
_____________________________________________________________________________
ADDRESS OF EXEMPT HOME FOR THE
AGED
(3)
SALES TO OR BY TO RELIGIOUS INSTITUTIONS.
(a)
The sale of communications services by a religious institution is exempt from
the Florida communications services tax and the local communications services
tax when the religious institution:
1. Is
exempt form federal income tax under s. 501(c)(3) of the Internal Revenue Code;
and
2. Has an established physical
place for worship at which nonprofit religious services and activities are
regularly conducted and carried on.
(b) The sale of communications services to a
religious institution, as defined by Section
202.125(4),
F.S., is exempt from the Florida communications services tax and the local
communications services tax when the religious institution is exempt from
federal income tax under s. 501(c)(3) of the Internal Revenue Code and is an
organization which is:
1. An organization
owning and operating an established physical place for worship at which
nonprofit religious services and activities are regularly conducted;
2. A nonprofit corporation the sole purpose
of which is to provide free transportation services to religious institution
members, their families, and other religious institution attendees;
3. A nonprofit state, district, or other
governing or administrative office the function of which is to assist or
regulate the customary activities of religious institutions;
4. A nonprofit corporation that owns and
operates a Florida television station, at least 90 percent of the programming
of which station consists of programs of a religious nature and the financial
support for which, exclusive of receipts for broadcasting from other nonprofit
organizations, is predominantly from contributions from the general
public;
5. A nonprofit corporation
the primary activity of which is making and distributing audio recordings of
religious scriptures and teachings to blind or visually impaired persons at no
charge; or
6. A nonprofit
corporation the sole or primary function of which is to provide, upon
invitation, nonprofit religious services, evangelistic services, religious
education, administrative assistance, or missionary assistance for a religious
institution or established physical place of worship at which nonprofit
religious services and activities are regularly conducted.
(c) DOCUMENTATION REQUIREMENTS.
1. To be entitled to exemption as a religious
institution at the time of purchase, the purchaser must issue to the selling
dealer a certificate signed by an authorized representative stating that the
purchases are for a religious institution, as defined by Section
202.125(4),
F.S., that is exempt from federal income tax under s. 501(c)(3) of the Internal
Revenue Code. Dealers are not required to obtain copies of Internal Revenue
Service determination letters granting religious organizations exemption under
s. 501(c)(3) of the Internal Revenue Code.
2. The following is a suggested format to be
provided by a religious institution to the selling dealer.
EXEMPTION CERTIFICATE FOR PURCHASES OF
COMMUNICATIONS SERVICES BY
RELIGIOUS INSTITUTION
DATE: _____________________________
TO: ________________________________ (Selling Dealer's
Business Name)
________________________________ (Selling Dealer's
Address)
I, the undersigned, am a representative of the exempt
religious institution identified below. The purchases of communications
services made on or after _________________________ from the business
identified above are for use by the exempt religious institution 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
religious institution 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 "religious institution" as that term is defined
by Section 202.125(4),
F.S.
Under penalties of perjury, I declare that I have read the
foregoing and that the facts stated in it are true.
________________________________________________________________________
AUTHORIZED SIGNATURE ON BEHALF OF THE EXEMPT
INSTITUTION
________________________________________________________________________
PRINTED NAME OF AUTHORIZED SIGNATORY AND TITLE
________________________________________________________________________
NAME OF THE EXEMPT INSTITUTION
________________________________________________________________________
ADDRESS OF EXEMPT
INSTITUTION
(4) EDUCATIONAL INSTITUTIONS.
(a) The sale of communications services to an
educational institution, as defined by Section
202.125(4),
F.S., is exempt from the Florida communications services tax and the local
communications services tax.
(b)
The term "educational institution" only refers to organizations that are exempt
from federal income tax under s. 501(c)(3) of the Internal Revenue
Code.
(c) "Educational
institutions" include:
1. State-tax
supported, parochial, religious institution, and nonprofit private schools,
colleges, or universities that conduct regular classes and courses of study
required for accreditation by or membership in the Southern Association of
Colleges and Schools, the Florida Council of Independent Schools, or the
Florida Association of Christian Colleges and Schools, Inc.;
2. Nonprofit private schools that conduct
regular classes and courses of study accepted for continuing education credit
by a board of the Division of Medical Quality Assurance of the Department of
Health;
3. Nonprofit
libraries;
4. Nonprofit art
galleries;
5. Nonprofit performing
arts centers that provide educational programs to school children, which
programs involve performances or other educational activities at the performing
arts center and serve a minimum of 50, 000 school children a year;
and
6. Nonprofit museums that are
open to the public.
(d) A
state-tax supported school, college, or university that is exempt as a
governmental organization described in Rule
12A-19.042, F.A.C., and as an
educational institution as described in this rule may claim either
exemption.
(e) DOCUMENTATION
REQUIREMENTS. To be entitled to exemption as an educational institution at the
time of purchase, the purchaser must issue to the selling dealer a certificate
signed by an authorized representative stating that the purchases are for an
educational institution, as defined by Section
202.125(4),
F.S., that is exempt from federal income tax under s. 501(c)(3) of the Internal
Revenue Code. Dealers are not required to obtain copies of Internal Revenue
Service determination letters granting educational institutions exemption under
s. 501(c)(3) of the Internal Revenue Code.
(f) The following is a suggested format to be
provided by an educational institution to the selling dealer.
EXEMPTION CERTIFICATE FOR PURCHASES OF
COMMUNICATIONS SERVICES BY
EDUCATIONAL INSTITUTIONS
DATE: ____________________________
TO: ______________________________ (Selling Dealer's Business
Name)
_________________________________ (Selling Dealer's
Address)
I, the undersigned, am a representative of the exempt
educational institution identified below. The purchases of communications
services made on or after _________________________ from the business
identified above are for use by the exempt educational institution 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
educational institution 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 an "educational institution, " as defined by
Section 202.125(4),
F.S.
Under penalties of perjury, I declare that I have read the
foregoing and that the facts stated in it are true.
________________________________________________________________________
AUTHORIZED SIGNATURE ON BEHALF OF THE EXEMPT
INSTITUTION
________________________________________________________________________
PRINTED NAME OF AUTHORIZED SIGNATORY AND TITLE
________________________________________________________________________
NAME OF THE EXEMPT INSTITUTION
________________________________________________________________________
ADDRESS OF EXEMPT INSTITUTION
(5) RECORDKEEPING REQUIREMENTS.
(a) When a dealer has complied with the
documentation requirements of this rule and the Department determines that tax,
penalty, and interest are due, the Department will look to the customer for
payment of the tax, penalty, and interest due. The Department will look to a
dealer for payment of any applicable tax, penalty, and interest due when a
dealer's books and records demonstrate a failure to comply with the
documentation requirements of this rule.
(b) Electronic storage of all required
records through use of imaging, microfiche, or other electronic storage media
will be sufficient compliance with the provisions of this
subsection.
Rulemaking Authority
202.26(3)(c)
FS. Law Implemented 92.525(2),
202.125(4),
202.13(2),
202.16(4),
202.26(2),
202.34(3),
213.37
FS.
New 1-31-02, Amended 4-17-03,
1-1-04.
