Sales tax exemption certificates expire after five years. However, holders of exemption certificates no longer need to reapply for a new certificate every five years. The Department of Revenue will review each exemption certificate sixty (60) days before the current certificate expires. The Department of Revenue (DOR) will coordinate the renewal of certificates with The Florida Catholic Conference. Churches, Missions, Schools or other entities who currently hold a valid certificate will be automatically renewed when the current certificate reaches expiration.
- For those entities listed above, the DOR will contact the Florida Catholic Conference to obtain information with which to determine whether an organization or entity continues to qualify for a sales tax exemption certificate. If an organization or entity continues to meet the statutory exemption criteria, a new exemption certificate will be issued. Our information source is the Official Catholic Directory (OCD).
If the entity fails to appear in the OCD, or the DOR is unable to confirm that the organization or entity continues to qualify for an exemption, a written notice denying the renewal of the exemption certificate will be mailed to the organization or entity.
References: Sections 212.08(6), 212.08(7), 212.084, and 213.12(2), Florida Statutes