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Consumer's Certificate of Exem tion DR -14 <br />p R: 04/11 <br />issued Pursuant to Chapter 212, Florida Statutes <br />85-8012622034C-3 I 06/30/2015 I 06/30/2020 I COUNTY GOVERNMENT <br />Certificate Number Effective Date Expiration Date Exemption Category <br />This certifies that <br />INDIAN RIVER COUNTY BOCC <br />180127TH ST BLDG A <br />VERO BEACH FL 32960-3388 <br />is exempt from the payment of Florida sales and use tax on real property rented, transient rental property rented, tangible <br />personal property purchased or rented, or services purchased. <br />1�4� <br />DEPARTMENT <br />Of REVENUE <br />F, Information for Exempt Organizations <br />DR -14 <br />R. 04/11 <br />1. You must provide all vendors and suppliers with an exemption certificate before making tax-exempt purchases. <br />See Rule 12A-1.038, Florida Administrative Code (F.A.C.). <br />2. Your Consumer's Certificate of Exemption is to be used solely by your organization for your organization's <br />customary nonprofit activities. <br />3. Purchases made by an individual on behalf of the organization are taxable, even if the individual will be <br />reimbursed by the organization. <br />4. This exemption applies only to purchases your organization makes. The sale or lease to others of tangible <br />personal property, sleeping accommodations, or other real property is taxable. Your organization must register, <br />and collect and remit sales and use tax on such taxable transactions. Note: Churches are exempt from this <br />requirement except when they are the lessor of real property (Rule 12A-1.070, F.A.C.). <br />5. it is a criminal offense to fraudulently present this certificate to evade the payment of sales tax. Under no <br />circumstances should this certificate be used for the personal benefit of any individual. Violators will be liable for <br />payment of the sales tax plus a penalty of 200% of the tax, and may be subject to conviction of a third-degree <br />felony. Any violation will require the revocation of this certificate. <br />6. if you have questions regarding your exemption certificate, please contact the Exemption Unit of Account <br />Management at 800-352-3671. From the available options, select "Registration of Taxes," then "Registration <br />Information," and finally "Exemption Certificates and Nonprofit Entities." The mailing address is PO Box 6480, <br />Tallahassee, FL 32314-6480. <br />P118 <br />