Form DR-14, Consumer's Certificate of Exemption, is the certificate issued under Chapter 212, Florida Statutes, that shows an organization is exempt from Florida sales and use tax on its purchases. This copy is issued to the Pasco County Tax Collector in the COUNTY GOVERNMENT exemption category, effective 07/31/2023 and expiring 07/31/2028, and it is one of the documents the Pasco County Tax Collector hands to vendors for tax-exempt purchases. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published at pascotaxes.com.
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What is DR-14?
Form DR-14, Consumer's Certificate of Exemption, is the certificate issued under Chapter 212, Florida Statutes, that certifies a named organization is exempt from Florida sales and use tax on its purchases and rentals. The copy on this page is issued to the Pasco County Tax Collector.
The printed certificate carries a certificate number (85-801 2622296C-7), an effective date (07/31/2023), an expiration date (07/31/2028) and an exemption category (COUNTY GOVERNMENT). It names the holder as PASCO COUNTY TAX COLLECTOR, 14236 6TH ST, DADE CITY FL 33523-3407.
The certificate states that the holder is exempt from the payment of Florida sales and use tax on:
- real property rented;
- transient rental property rented;
- tangible personal property purchased or rented;
- services purchased.
Its "Important Information for Exempt Organizations" section sets the rules of use. The certificate is for the holder's own customary nonprofit activities, and it covers only purchases the holder makes. It does not make sales or leases to others exempt: the sale or lease to others of tangible personal property, sleeping accommodations or other real property is taxable, and the holder must register, collect and remit tax on those transactions. Churches are exempt from that requirement except when they are the lessor of real property (Rule 12A-1.070, F.A.C.).
Who needs to file DR-14?
The organization named on the certificate, here the Pasco County Tax Collector, uses it when making tax-exempt purchases. The certificate states that it is to be used solely by that organization for its customary nonprofit activities.
Vendors and suppliers are the other audience: the holder must give them an exemption certificate before it makes tax-exempt purchases (see Rule 12A-1.038, Florida Administrative Code).
Limits printed on the certificate:
- Purchases made by an individual on behalf of the organization are taxable, even if the organization reimburses the individual.
- The exemption applies only to purchases the organization makes, not to its sales or leases to others.
- The certificate must never be used for the personal benefit of any individual.
Another organization cannot rely on this copy: it is issued to the holder named on it, with its own certificate number.
When to file DR-14
Present the certificate to a vendor or supplier before you make a tax-exempt purchase; the certificate says you must provide all vendors and suppliers with an exemption certificate beforehand. This copy is effective 07/31/2023 and has an expiration date of 07/31/2028, both printed on its face. Nothing on the certificate sets any other deadline, and it is not filed with an agency on a schedule. A violation of its terms requires revocation of the certificate.
How to fill out DR-14
Identify the form and revision
Confirm the top of the certificate reads DR-14, Consumer's Certificate of Exemption, R. 01/18, issued pursuant to Chapter 212, Florida Statutes.
Check the certificate details
Enter or verify the Certificate Number (85-801 2622296C-7), the Effective Date (07/31/2023), the Expiration Date (07/31/2028) and the Exemption Category (COUNTY GOVERNMENT).
Confirm the holder's name and address
The "This certifies that" block names PASCO COUNTY TAX COLLECTOR, 14236 6TH ST, DADE CITY FL 33523-3407. The name must be the organization making the purchases.
Review what the exemption covers
The certificate exempts the holder from Florida sales and use tax on real property rented, transient rental property rented, tangible personal property purchased or rented, and services purchased.
Read the rules of use
Items 2 to 5 limit use to the organization's customary nonprofit activities, exclude purchases by individuals on its behalf, treat sales or leases to others as taxable and warn against fraudulent use.
Prepare it for vendors
Item 1 requires you to provide all vendors and suppliers with the certificate before making tax-exempt purchases; keep the questions contact (850-488-6800) at hand.
Review and download the completed PDF
Check every entry against the printed certificate, then download or print the completed PDF from FillingPDF and give it to vendors as described under How to submit.
How to submit DR-14
The certificate is not filed with a government office: the holder gives it to vendors and suppliers before making tax-exempt purchases.
- To vendors and suppliers: provide the exemption certificate before each tax-exempt purchase, as Rule 12A-1.038, F.A.C. requires.
- For questions about the certificate: call Taxpayer Services at 850-488-6800, or write to PO Box 6480, Tallahassee, FL 32314-6480.
Purchases made by an individual on the organization's behalf remain taxable. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Letting an individual buy on the organization's behalf and expect the exemption; those purchases are taxable even when the organization reimburses the individual.
- Using the certificate for the personal benefit of any individual, which the certificate prohibits under any circumstances.
- Making tax-exempt purchases without first giving the vendor or supplier an exemption certificate.
- Using the certificate for activities other than the holder's customary nonprofit activities.
- Treating the exemption as covering the holder's sales or leases to others, which are taxable and require registration, collection and remittance of tax.
- Using the certificate after its printed expiration date of 07/31/2028.
- Presenting the certificate fraudulently to avoid sales tax: violators owe the tax plus a penalty of 200% of the tax and may face a third-degree felony conviction.
Frequently asked questions
What is Form DR-14, Consumer's Certificate of Exemption?
Form DR-14 is a certificate issued pursuant to Chapter 212, Florida Statutes, that certifies a named holder is exempt from Florida sales and use tax on purchases and rentals. This copy is issued to the Pasco County Tax Collector in the COUNTY GOVERNMENT category.
When does the Pasco County Tax Collector's exemption certificate expire?
It expires on 07/31/2028. The certificate is effective from 07/31/2023, and both dates are printed on its face next to the certificate number 85-801 2622296C-7 and the COUNTY GOVERNMENT exemption category.
Can an employee use the DR-14 for a purchase and be reimbursed?
No. The certificate states that purchases made by an individual on behalf of the organization are taxable, even if the organization reimburses the individual. It is for purchases the organization itself makes.
Do I give the exemption certificate to the vendor?
Yes. The certificate says you must provide all vendors and suppliers with an exemption certificate before making tax-exempt purchases, as Rule 12A-1.038, Florida Administrative Code, requires. It is not filed with an agency.
Does the certificate cover what the Pasco County Tax Collector sells or leases?
No. It applies only to purchases the organization makes. The sale or lease to others of tangible personal property, sleeping accommodations or other real property is taxable, and the organization must register, collect and remit the tax.
What happens if the certificate is misused?
Presenting it fraudulently to evade sales tax is a criminal offense. Violators owe the sales tax plus a penalty of 200% of the tax, may be convicted of a third-degree felony, and any violation requires revocation of the certificate.
Who do I call with questions about the certificate?
Call Taxpayer Services at 850-488-6800. The mailing address printed on the certificate is PO Box 6480, Tallahassee, FL 32314-6480.
Can I fill out the DR-14 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with the Pasco County Tax Collector or the State of Florida, and does not issue, file or submit the certificate.
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