Tax Information Publication TIP 17A01-09
Payments for the Purchase and Lease of Items Used for the Operation or
Maintenance of a Municipally-Owned Golf Course
Effective July 1, 2017, payments made for the purchase or lease of items
used for the operation or maintenance of a municipally-owned golf course
by an entity under contract with a municipality to maintain or operate
a municipally-owned golf course are considered to be made directly by
the municipality when the following requirements are met:
• Payment is made from golf course revenues or other funds provided
by the municipality for use by the entity under contract;
• The municipally-owned golf course is located in a county with a
minimum population of 2 million residents; and,
• Youth education programs are conducted on an ongoing basis at the
municipally-owned golf course by a nonprofit organization exempt from
federal income tax under section 501(c)(3) of the Internal Revenue Code.
Selling dealers are required to document tax-exempt sales and maintain
the documentation in their records. When making exempt sales to an entity
under contract with a municipality for such purpose as addressed above,
a selling dealer should obtain a copy of the municipality’s Consumer’s
Certificate of Exemption. Selling dealers should also retain a signed
copy of the affidavit as provided for in the following suggested format:
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AFFIDAVIT TO BE USED BY THE OPERATOR OF A QUALIFYING MUNICIPALLY-OWNED
GOLF COURSE TO MAKE TAX EXEMPT PURCHASES
_______________________________ (purchaser’s name) certifies that
the tangible personal property purchased or leased on or after _______________
(date) is exempt from sales tax because the property will be used for
the operation or maintenance of __________________________ (a municipally-owned
golf course), and that the following requirements have been met:
• Payment is made from golf course revenues or other funds provided
by ________________ (the municipality) for use by the purchaser;
• The municipally-owned golf course is located in a county with a
minimum population of 2 million residents; and,
• Youth education programs are conducted on an ongoing basis at the
municipally-owned golf course by a nonprofit organization exempt from
federal income tax under section 501(c)(3) of the Internal Revenue Code.
The undersigned understands that if the items purchased or leased do not
qualify for exemption, or if the payment requirements listed above are
not met, the undersigned will be liable for sales and use tax, interest,
and penalties. Purchaser further understands that when any person fraudulently
issues, for the purpose of evading tax, a certificate or statement in
writing to a vendor or to any agent of the state in which he or she claims
exemption from the sales tax, such person, in addition to being liable
for payment of the tax plus a mandatory penalty of 200% of the tax, shall
be liable for fine and punishment provided by law for conviction of a
felony of the third degree, as provided in s. 775.082, s. 775.083, or
s. 775.084, Florida Statutes.
________________________________ ________________________ Purchaser’s
Name (Print or Type) Date
________________________________ ________________________ Signature Title
_______________________________________________________________ Name and
Address of Municipally-Owned Golf Course
________________________________ Consumer’s Certificate of Exemption Number
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A selling dealer may verify a government entity’s certificate exemption
number by obtaining a transaction authorization number by visiting the
Department’s online Certificate Verification System at https://verify-taxcerts.floridarevenue.com,
using the FL Tax mobile application or calling the Department’s
automated toll-free verification system at 877-357-3725.
References: Chapter 2017-36, Laws of Florida; Section 212.08(6)(d), Florida
Statutes; Rule 12A-1.038, Florida Administrative Code
