Florida Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| Government Entities and Nonprofit Organizations | DR-5 | State | Forward |
| General Exemption Certificate | DR-14 | State | Forward |
| Purchase for Resale | Annual Resale Certificate | State | Forward |
| Out-of-State Purchases | Out-of-State Purchase Exemption Certificate | Purchaser | |
| Agricultural Exemptions | Various | Purchaser |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
Notes:
- There are over two dozen Agricultural exemption certificates in the state of Florida. These forms should be completed and uploaded by the seller into XMPT to claim the exemption. The forms and information can be found on the Florida Farm Bureau website.
- Florida exemption certificates typically have a validity period of 3 years from the due date or filing date, whichever is later.
- Florida is not a member of the Streamlined Sales and Use Tax Agreement but may accept exemption certificates from other states in certain circumstances.
- For more detailed information on specific exemptions, visit the Florida Department of Revenue website.
- For qualified government entities and nonprofits, the DR-5 form must be obtained from the state.