Florida Suggested Format Blanket Exemption Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Florida sales tax. You can download a PDF of the Florida Suggested Format Blanket Exemption Certificate (Form DR-97) on this page. For other Florida sales tax exemption certificates, go here.
Florida does not have a blanket certificate of exemption form, but you can use this general form and make adjustments to suit your transactions.
Suggested Format Blanket Exemption CertificateSuggested Format for Blanket Exemption Certificate Based on Propertys Use DR-97 R. 07/05 *****IF RESALE, PLEASE PROVIDE A COPY OF YOUR STATE ISSUED EXEMPTION CERTIFICATE***** The Department of Revenue does not supply a blanket certificate of exemption form. We do provide this suggested format that you may use in accordance with Rule 12A-1.038, Florida Administrative Code (F.A.C.). Generic certificates are available at your local office supply store for a nominal fee. If you prefer, your printer can prepare a certificate to suit your particular needs as long as it contains the essential information set out below. Suggested Format Blanket Exemption Certificate In Accordance with Rule 12A-1.038, F.A.C. This is to certify that the tangible personal property purchased, leased, licensed, or rented; or services purchased on or after_______________(date) from _________________________________________(selling dealers business name) is purchased, leased, licensed, or rented for the following purpose as checked in the space provided below. Note: This is not intended to be an exhaustive list. Materials, containers, labels, sacks, bags, or similar items intended to accompany a product for sale at other than retail, as provided in section 212.02(14)(c), Florida Statutes (F.S.), by persons who are not required to be registered under s. 212.18(3), F.S. Incorporation into items of tangible personal property manufactured, produced, compounded, processed, or fabricated for ones own use, as provided in Rule 12A-1.043, F.A.C. Printing of a publication exempt under the provisions of s. 212.08(7)(w), F.S. Items, such as paper and ink, that will be incorporated into and become a component part of a publication exempt under the provisions of s. 212.08(7)(w), F.S. Educational materials, such as glue, paper, paints, crayons, unique craft items, scissors, books, and educational toys, purchased by child care facilities outlined in s. 402.305, F.S., that hold a current license under s. 402.308, F.S., hold a current Gold Seal Quality Care designation as provided in s. 402.281, F.S., and provide employees with basic health insurance as defined in s. 627.6699(12), F.S., as provided in s. 212.08(5)(m), F.S. Motor vehicle rented or leased by a dealer who will provide the motor vehicle at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by dealer, as provided in s. 212.0601(4), F.S. Other (include description and statutory citation): _________________________________________________________________________________________________ _________________________________________________________________________________________________ Note: There are other suggested formats for exemption certificates based on the use of the property or services that are provided in other sections of Rule Chapter 12A-1, F.A.C. and in Tax Information Publications (TIPs) issued by the Department. SED EU T B ES NO OS AN RP M C E PU OR AL IS F RES TH R FO I understand that if I use the property or service for any nonexempt purpose, I must pay tax on the purchase or lease price of the taxable property or service directly to the Department of Revenue. I understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200 percent of the tax and may be subject to conviction of a third degree felony. The exemption specified by the purchaser may be verified by calling 800-352-3671. Purchasers name: ______________________________________________________________________________ Purchasers address: _____________________________________________________________________________ Name and title of purchasers authorized representative: _ ________________________________________________ By: _ __________________________________________________________________________________________ (Signature of purchaser or authorized representative) Title: __________________________________________________________ ate: ___________________________ D (Title only if purchased by an authorized representative of a business entity)
Extracted from PDF file fl-dr-97.pdf, last modified November 2015
More about the Florida Suggested Format Blanket Exemption Certificate
Other Florida Sales Tax Certificates:
SalesTaxHandbook has an additional three Florida sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|Suggested Format Agricultural Blanket Exemption Certificate|
|DR-13||Example Sales Tax Exemption Certificate|
|Resale Exemption Affidavit|
While we do our best to keep our list of Florida Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the DR-97 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.