School districts may purchase goods and services necessary for PTOs and PTAs tax exempt when funds for the purchase are provided by the PTO or PTA to the school
district. The school district may provide a copy of its Florida Consumer’s Certificate of Exemption to the selling
dealer to purchase the goods or services tax exempt.
School books, including printed textbooks and workbooks containing printed instructional material, used in regularly prescribed courses of study in schools offering grades
K through 12 are tax exempt.
Yearbooks, magazines, newspapers, directories, bulletins, and similar publications distributed by schools offering grades K through 12 are tax exempt.
Schools offering grades K through 12, and PTOs and PTAs for those schools, may elect to pay Florida sales tax to their suppliers when purchasing certain taxable
items and then sell those items without collecting sales tax. This provisions applies only to:
- School materials and supplies sold or rented to students in grades K through 12;
- Items sold for fundraising purposes, such as candy, photographs, greeting cards, or wrapping paper;
- Items sold through vending machines located on the school premises; and
- Food and drinks sold through vending machines located on school premises in locations other than areas specifically designated for student dining.
Food and drinks sold or served in, or sold or dispensed through vending machines located within, designated student dining areas in K through 12 schools are tax
exempt. Food and drinks sold at these locations are not subject to tax at the time of purchase or at the time of sale.
School support organizations whose sole purpose is to raise funds to support extracurricular activities at K through 12 schools may pay tax on the purchase
of food, drinks, and serving supplies and then sell those items at school fundraisers without collecting tax.
Example: A PTA operates a book store selling school supplies, such as pencils, paper, and notebooks, to elementary school students during the school year. The PTA
holds a valid Florida Consumer’s Certificate of Exemption, but does not have a sales and use tax
Certificate of Registration (Form DR-11). The PTA must pay tax to its suppliers on items sold to students in the book store,
but may sell those items without collecting sales tax. The PTA may not provide a copy of their Florida Consumer’s Certificate of
Exemption to purchase the school supplies for resale tax exempt.
Example: A high school booster club sells drinks, hamburgers, hot dogs, chips, ice cream, and similar items at a high school football game. The booster club may
sell these items without collecting tax if the booster club paid tax when purchasing the drinks, food, and serving supplies.
