1. (1) Art sold to or used by an educational institution.

   1. (a) A “work of art,” as defined in Section 212.08(7)(cc)8., F.S., is exempt from sales and use tax if the work of art is sold to or used by an educational institution, as defined in Section 212.08(7)(cc)8., F.S., or if it is purchased in Florida or imported into Florida within six months from the date of purchase by any person exclusively for the purpose of being donated to, or being loaned to and made available for display by, an educational institution. A work of art is presumed to have been purchased in or imported into this state exclusively for loan to an educational institution if it is so loaned or placed in storage in preparation for such a loan within 90 days after purchase or importation, whichever is later. A work of art will not be deemed to be “in storage” for purposes of this subsection if it is displayed at any place other than an educational institution.
   2. (b) The purchaser or his authorized agent must: (1) complete an affidavit documenting entitlement to the exemption provided in Section 212.08(7)(cc), F.S., (2) present the affidavit to the seller of the work of art, and (3) forward a copy of the affidavit to the Department of Revenue when it is presented to the vendor. A purchaser may authorize his or her agent to execute such affidavit by a documented Power of Attorney and Declaration of Representative filed with the Department. The Department prescribes Form DR-835, Power of Attorney and Declaration of Representative (incorporated by reference in Rule 12-6.0015, F.A.C.), as the form to be used for such purposes.

   3. (c) The following is a suggested format of the affidavit to be provided by the purchaser or the authorized agent to the vendor of the work of art:

      AFFIDAVIT FOR EXEMPTION OF A WORK

      OF ART TO BE DONATED OR LOANED TO

      AN EDUCATIONAL INSTITUTION

      I, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, purchased in Florida or imported into Florida exclusively for the purpose of being (check one)

      ___ donated to _________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.

      ___ loaned to ___________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.

      If a donation, title to the work(s) of art is being or will be transferred to the educational institution, and at the time of transfer, I will submit to the Department an affidavit evidencing the transfer of title.

      If a loan:

      • The work(s) of art will be loaned to the educational institution or placed in storage in preparation for loan within 90 days after it was purchased in or imported into Florida. If placed in storage, it will not be displayed until such time as it is delivered to an educational institution.

      • I have entered into a written agreement with the educational institution providing for a loan of the work(s) of art and making the work(s) of art available to the educational institution for display for a term of not less than 10 years, or will do so before the transfer of possession of the work(s) of art to the educational institution occurs. A copy of the loan agreement will be provided to the Florida Department of Revenue at the time that the agreement is executed.

      • I understand that the exemption provided in Section 212.08(7)(cc), F.S., is allowed during the period of time in which the work(s) of art is in the possession of the educational institution.

      • I understand that tax based upon the sales price as stated below will become due and payable at the time the provisions of Section 212.08(7)(cc), F.S., are no longer met, and the statute of limitations as provided in Section 95.091, F.S., will begin to run at that time. However, if I donate the work(s) of art to an educational institution after the loan ceases, no tax be due.

      • A signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the seller of the work(s) of art.

      Name of Purchaser __________________________________________________________________________________________

      Purchaser’s Permanent Address _________________________________________________________________________ (Street)

      ____________________________________________ (City) __________________________________________________ (State)

      Name of Seller _____________________________________________________________________________________________

      Seller’s Permanent Address ____________________________________________________________________________ (Street)

      ____________________________________________ (City) __________________________________________________ (State)

      DESCRIPTION OF WORK(S) OF ART _________________________________________________________________________

      __________________________________________________________________________________________________________

      __________________________________________________________________________________________________________

      __________________________________________________________________________________________________________

      __________________________________________________________________________________________________________

      Sales Price _____________________ Date of Sale _________________________________________________________________

      Name of Educational Institution _______________________________________________________________________________

      Institution’s Address __________________________________________________________________________________ (Street)

      _______________________________________________ (City) _______________________________________________ (State)

      Educational Institution’s Florida Consumer’s Certificate of Exemption Number ________________________________________

      Under penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated in it are true to the best of my knowledge and belief.

      _____________________________________

      (Signature of Purchaser or Authorized Agent)

      Original to be retained by the seller and made part of the seller’s records.

      1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.

      2nd copy: Purchaser’s copy.

   4. (d) The following is a suggested format of an affidavit of transfer of title to be provided by the purchaser or the authorized agent to the educational institution, as defined in Section 212.08(7)(cc)8., F.S., upon donation of a work of art to that institution:

      AFFIDAVIT TRANSFERRING TITLE OF A WORK

      OF ART TO AN EDUCATIONAL INSTITUTION

      I, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, purchased in Florida or imported into Florida for the exclusive purpose of being donated to ___________________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S. A copy of the affidavit provided to the vendor of the work(s) of art at the time of purchase is attached.

      Title to the work(s) of art has been, or is being, transferred to the educational institution, effective ________________ (date; no later than the date of this affidavit). Copies of any other documents evidencing the transfer of title to the educational institution are attached to this affidavit and are being forwarded to the Florida Department of Revenue with the affidavit.

      A signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the educational institution.

      Name of Transferor __________________________________________________________________________________________

      Transferor’s Permanent Address _________________________________________________________________________ (Street)

      ________________________________________________ (City) _______________________________________________(State)

      DESCRIPTION OF WORK(S) OF ART _________________________________________________________________________

      __________________________________________________________________________________________________________

      __________________________________________________________________________________________________________

      Date Purchased _____________________________________________________________________________________________

      Name and Address of Person from Whom Purchased ________________________________________________________________

      ___________________________________________________________________________________________________________

      Name of Educational Institution ________________________________________________________________________________

      Institution’s Address ___________________________________________________________________________________(Street)

      ___________________________________________________________________ (City) ____________________________(State)

      Educational Institution’s Florida Consumer’s Certificate of Exemption Number __________________________________________

      Under penalties of perjury, I declare that I have read the foregoing affidavit, including all attachments, and the facts stated in it are true to the best of my knowledge and belief.

      _________________________________

      (Signature of Transferor)

      Original to be retained by the educational institution and made part of that institution’s records.

      1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417.

      2nd copy: Donor’s copy.

   5. (e) The exemption provided to the purchaser of a work of art loaned to an educational institution is not terminated if the educational institution, loans the work of art to another educational institution(s) and the physical custody of such work of art is returned to the lending educational institution at the termination of the loan agreement(s). Any educational institution which transfers possession of a work of art that is exempt under this subsection to other educational institutions is required to notify the Department within 60 days of such transfers. The notification must include a description of the work of art, the name and address of the purchaser who loaned it, the names and addresses of each of the educational institutions receiving the work of art for display, and the time periods that the work of art will be displayed at each identified educational institution.
   6. (f) Any educational institution in this state that has received from a purchaser a work of art that is exempt under this subsection is required to notify the Department within 60 days that it has received the work of art. The notification to the Department must include a description of the work of art, the name and address of the purchaser who loaned it, and the date on which the transfer of possession occurred.
   7. (g) Any educational institution which displays a work of art received on loan that is exempt under Section 212.08(7)(cc), F.S., is required to maintain any written agreements, notifications, affidavits, and any other documentation which substantiates the educational institution’s right to display the work of art until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S., and such documentation shall be made available to the Department upon request.
   8. (h) Any educational institution that transfers from its possession a work of art received on loan that is exempt under Section 212.08(7)(cc), F.S., is required to notify the Department within 60 days after the transfer, except for transfers which do not terminate the exemption provided in Section 212.08(7)(cc), F.S., for purposes such as storage, repairs, conservation and restoration, authentication, insurance examination, valuation, appraisal, research, photography and reproduction, or fumigation during which the work of art is not displayed and the educational institution maintains documentation to substantiate that such transfers do not constitute a transfer of possession for purposes of display of such work of art. The notification to the Department must include a description of the work of art, the name and address of the purchaser who loaned it, the name and address of to whom the work of art is transferred, and the date on which the transfer of possession occurred.

   9. (i) Documents and notifications required to be provided to the Department should be mailed to the following address:

      Florida Department of Revenue

      General Tax Administration MS 1-2800

      P.O. Box 6417

      Tallahassee, Florida 32314-6417

2. (2) Service transactions.

   1. (a) 1. An interior decorator’s so-called fee is taxable as a part of the selling price under Section 212.02(16), F.S., or as a part of the cost price under Section 212.02(4), F.S., and cannot be exempted as a professional or personal service charge when the transaction involves the sale of tangible personal property. This is true when the so-called fee is paid in the form of a trade discount, as is the case when a supplier grants the decorator a trade discount and the decorator in turn bills the client for the full list price. The decorator fee is also taxable when it appears as an amount added to the decorator’s cost when billed to the client for tangible personal property on a cost plus basis.

      2. If the decorator’s fee is solely for designing the interior and exterior decorative scheme or for advising his clients and recommending colors, paints, wallpaper, fabrics, brands, sources of supply, etc., and there is no sale of tangible personal property involved, then such fee would be exempt as a professional or personal service transaction.

      3. In some instances, the decorator may receive a fixed sum, which is not in any way contingent upon the sale of tangible personal property, as a so-called decorator fee. Then, in other completely unrelated transactions, he may sell tangible personal property to the same client. In such cases the decorator’s fee cannot be considered as a part of the selling price of the property sold because there is no connection between the transactions.

      4. If the decorator’s client reimburses the decorator for the payroll cost of personnel on the decorator’s payroll assigned to a specific project, the duties performed by such employees will determine whether or not this item is taxable. For example, if these employees were engaged in painting murals on walls, etc., the charge made for their services is exempt, whereas, if these employees fabricate tangible personal property such as making bedspreads or draperies then the charge for their labor is taxable.

   2. (b) When an architect or engineer furnishes his client or customer with a scale, working, or other model, the total amount he charges his customer therefor is taxable. This constitutes the sale of tangible personal property and is not exempt as an inconsequential element of a personal service transaction.
   3. (c) The taking of dictation or the video recording by a public stenographer are exempt as professional services. Charges for attendance and the stenographic or videotape recordings of proceedings at a trial, hearing, conference, or similar function by a court reporter are exempt as professional services. Charges made by court reporters for transcripts or videotapes of proceedings are exempt as professional services when furnished to parties to the proceedings. Charges for transcripts or videotapes to third persons who are not parties to the proceedings for which the reporter was engaged are taxable.

3. (3) Guide dogs for the blind.

   1. (a) A partially sighted or blind person who holds a Consumer’s Certificate of Exemption for the Blind (Form DR-152) issued by the Department may purchase or rent a guide dog and purchase food or other items for the guide dog without payment of the tax at the time of purchase. The holder of the certificate is required to provide the certificate to the selling dealer at the time of purchase or lease. The selling dealer is required to record the name, address, and identification card number of the certificate holder on the invoice or other written evidence of the sale.
   2. (b) Any partially sighted or blind person who holds an identification card, as provided in Section 413.091, F.S., issued by the Department of Education may apply to the Department to obtain a Consumer’s Certificate of Exemption for the Blind (Form DR-152). The application submitted to the Department must be signed by the applicant and contain the applicant’s name, address, and number of the identification card issued pursuant to Section 413.091, F.S. This information may be submitted to the Department on Form DR-151, Blind Person’s Application for Certificate of Exemption.
4. (4) FLAGS. The sale of the United States flag or the official state flag of Florida is exempt. The sale of a kit as a unit which includes the flag of the United States or the official flag of Florida and related accessories, such as a mounting bracket, a standard, a halyard, and instructions on the display of the flag is also exempt. The sale of any accessories, when not sold as a part of a kit containing a flag, is taxable.

5. (5) Resource recovery equipment or machinery.

   1. (a) Resource recovery equipment or machinery used in a facility owned and operated exclusively by or on behalf of any county or municipality is exempt. To qualify for exemption, the resource recovery equipment or machinery must:

      1. Be certified as resource recovery equipment or machinery by the Department of Environmental Protection under Section 403.715, F.S., and Rule Chapter 62-704, F.A.C., Certification of Resource Recovery Equipment; and,

      2. Be owned or operated exclusively by or on behalf of a county or municipality.

   2. (b) To obtain certification of the resource recovery equipment or machinery, application must be made to the Department of Environmental Protection. The Department of Environmental Protection will issue a final examination and certification for qualifying resource recovery equipment or machinery after the equipment or machinery is installed and operational. Prior to the purchase and installation of qualifying resource recovery equipment or machinery, a preliminary examination report may be obtained from the Department of Environmental Protection. Persons who obtain a preliminary examination report must also obtain a final examination and certification after the equipment or machinery is installed and operational. Copies of preliminary examination reports and final examination and certifications issued by the Department of Environmental Protection are provided to the Department of Revenue.

   3. (c) 1. Preliminary examination reports. A temporary exemption applies to the resource recovery equipment or machinery specified in the preliminary examination report issued by the Department of Environmental Protection. The temporary exemption is contingent upon final examination and certification of the resource recovery equipment or machinery by the Department of Environmental Protection.

      2. Applicants who have received a preliminary examination report may purchase the resource recovery equipment or machinery identified in the preliminary report tax-exempt. A county or municipality that has received a preliminary examination report may issue a copy of its Florida Consumer’s Certificate of Exemption to make tax-exempt purchases of the identified resource recovery equipment or machinery. Prime contractors and subcontractors who have entered into a contractual agreement with a county or municipality to purchase the identified resource recovery equipment or machinery may purchase the equipment or machinery tax-exempt by issuing a written certification to the selling dealer. The prime contractor or subcontractor must certify that the equipment or machinery qualifies as resource recovery equipment or machinery that will be used exclusively by or on behalf of a county or municipality, as provided in Section 212.08(7)(q), F.S. The following is a suggested format of a written certification:

      CERTIFICATION FOR RESOURCE RECOVERY EQUIPMENT OR MACHINERY

      This is to certify that the resource recovery equipment or machinery, as described below, purchased on or after ________ (DATE) from ___________ (VENDOR) is purchased for use as qualifying resource recovery equipment or machinery, pursuant to Section 212.08(7)(q), Florida Statutes, and will be used exclusively by or on behalf of a county or municipality.

      Resource Recovery Equipment or Machinery:

      ___________________________________________

      ___________________________________________

      ___________________________________________

      I understand that if I use the equipment or machinery for any other purpose, I must pay tax on the purchase price of the taxable property directly to the Department of Revenue.

      I understand that it is a criminal offense to fraudulently issue this certificate to evade the payment of sales tax and that I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

      Purchaser’s Name ____________________________________________________

      Purchaser’s Address __________________________________________________

      Name and Title of Authorized Representative ______________________________

      By ________________________________________________________________

      (Signature of Purchaser)

      ________________________

   4. (Date) 3. The purchaser is required to pay tax at the time of purchase on any item identified in the preliminary examination report by the Department of Environmental Protection that does not qualify as possible resource recovery equipment or machinery.
   5. (d) Final examination and certification. Resource recovery equipment or machinery identified in a final examination and certification issued by the Department of Environmental Protection is exempt. Applicants, prime contractors, and subcontractors who obtained a preliminary examination report are entitled to an exemption for the resource recovery equipment or machinery identified in the final examination and certification. If it is determined by the Department of Environmental Protection that an item identified in the final examination and certification does not qualify as resource recovery equipment or machinery, tax, plus the applicable penalty and interest computed from the date of purchase, is due to the Department immediately.

   6. (e) Refunds.

      1. If an applicant, prime contractor, or subcontractor did not obtain a temporary exemption from the Department to purchase resource recovery equipment or machinery identified in the final examination and certification tax-exempt, the exemption may be obtained through a refund of previously paid taxes. Refunds will not be allowed until information has been provided to the satisfaction of the Executive Director or the Executive Director’s designee that the resource recovery equipment or machinery meets the requirements of Section 212.08(7)(q), F.S. and this rule. The purchaser of the qualified resource recovery equipment or machinery is entitled to a refund of Florida tax paid on the qualifying resource recovery equipment or machinery. The purchaser must obtain a certified statement from its supplier(s) certifying that the supplier(s) has remitted the tax to the Department. If the purchaser paid tax directly to the Department, the purchaser is required to provide documentation that the tax was remitted directly to the Department.

      2. The following is a suggested format for a certified statement to be issued by the supplier that tax has been remitted to the Department:

      ______________(COMPANY), its undersigned officer who is duly authorized, hereby certifies to __________(CONTRACTOR OR SUBCONTRACTOR) it has paid sales tax to the Florida Department of Revenue totaling the sum of $________. The taxes were collected by (COMPANY) upon the sales of equipment or machinery as evidenced by the attached invoice(s).

      The company further certifies the sales tax for the attached invoice(s) was paid to the Department of Revenue in the month following the date of sale under sales tax certificate number ________________.

      __________________________________________________

      SIGNATURE OF AUTHORIZED OFFICER OF COMPANY

      BY: ________________________________

      TITLE: _____________________________

      DATE: _____________________________

      3. An Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.) must be filed within 3 years after the date the tax was paid in accordance with the timing provisions of Section 215.26(2), F.S. A copy of the final examination and certification issued by the Department of Environmental Protection, the documentation to evidence the payment of Florida tax, and the certified statement(s) from the supplier(s) that tax has been remitted to the Department must accompany the application for refund. An application for refund will not be considered complete pursuant to Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C., and a refund will not be approved until the applicant can demonstrate that the resource recovery equipment or machinery has been certified by the Department of Environmental Protection and that tax on the purchase of the equipment or machinery has been remitted to the Department.

6. (6) SPORTING EQUIPMENT. Sporting equipment brought into Florida, for a period of not more than 4 months in any calendar year, used by an athletic team or an individual athlete in a sporting event or series of sporting events is exempt from the use tax if such equipment is removed from the state within 7 days after the completion of the sporting event or a series of sporting events.

   1. (a) Example: A major league professional baseball team brings sporting equipment into Florida early in a calendar year for spring training and exhibition games, and keeps the equipment in the state for two and one-half months, and removes it from the state within 7 days after the last of the series of exhibition games. The sporting equipment is exempt from use tax, since it was in the state less than 4 months during the year, and was removed within 7 days after the last of a series of sporting events.
   2. (b) Example: A race car is brought into Florida for racing purposes. It is in the state for less than 4 months in a calendar year. The race car is exempt from use tax if the race car is removed from the state within 7 days after completion of the racing event.

Rulemaking Authority 212.08(7)(h)2., (cc)3., 5., 212.18(2), 213.06(1) FS. Law Implemented 212.05, 212.08(7)(f), (h), (q), (v), (x), (cc), 212.085, 213.255(2), (3), 213.37, 215.26 FS. History–New 1-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 12-11-74, 5-27-75, 10-21-75, 9-7-78, 9-28-78, 10-18-78, 9-16-79, 2-3-80, 6-3-80, 7-7-80, 10-29-81, 12-3-81, 12-31-81, 7-20-82, 11-15-82, 10-13-83, 4-12-84, Formerly 12A-1.01, Amended 7-9-86, 1-2-89, 12-1-89, 7-7-92, 9-14-93, 5-18-94, 12-13-94, 3-20-96, 4-2-00, 6-28-00, 6-19-01, 10-2-01(1), (2), 10-2-01(2)-(7), 10-2-01(3)-(7), 8-1-02, 6-4-08, 12-31-20, 1-1-24, 12-29-25.