Florida Regulations 12A-19.043: Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
Current as of: 2024 | Check for updates
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(1)(a) The sale of communications services, as defined in Florida Statutes § 202.11(1), 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 Florida Statutes § 202.125(4), 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 Florida Statutes Chapter 400; or an assisted living facility under Florida Statutes Chapter 429; 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 Florida Statutes § 202.125(4), 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)
(2) SALES TO HOMES FOR THE AGED.
(a) The sale of communications services to a home for the aged, as defined by Florida Statutes § 202.125(4), 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 Florida Statutes Chapter 400; or an assisted living facility under Florida Statutes Chapter 429; 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 Florida Statutes § 202.125(4), 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)