Florida DOR Exempts Not-for-Profit Corporation from Charging, Remitting Sales Tax on Admission, Membership

The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA), exempting a taxpayer from charging and remitting sales taxes on admission fees and membership fees it charges in the state of Florida. The taxpayer, a not-for-profit corporation qualifying as a public charity under § 501(c)(3) of the United States Internal Revenue Code, was found to be in compliance with the requisite criteria set forth in Chapter 12-11 of the Florida Administrative Code. [Fla. Dep’t of Revenue, Technical Assistance Advisement 24A-011, 08/12/24]

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