All groups
must pay sales tax unless they have been granted a Consumers
Certificate of Exemption (Form DR-5) by the State Department of
Revenue.
To apply for this certificate, a group must first be
incorporated as a Not For Profit in Florida, then have received
the 501 (c) 3 (Exempt Organization) status from the IRS (US
government).
Having only the Not For Profit incorporation does not make a
group exempt from sales tax.
Learn more about this:
http://dor.myflorida.com/dor/forms/2003/dr5.pdf
Sales tax is a very complicated issue.
If a guild is presenting a show or other fund-raising event it
may be a good idea to consult a CPA or other tax professional
who is knowledgeable about Florida sales tax. |
