Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.001 - Specific Exemptions

Current through Reg. 50, No. 138; July 16, 2024
(1) Art sold to or
				used by an educational institution.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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