Were the nonprofit's admission and membership fees exempt in Florida TAA 24A-011?

Plain-English summary

The Department concluded that the requesting Florida not-for-profit did not have to charge or remit sales tax on its admission fees or membership fees.

The organization qualified as a public charity under section 501(c)(3) of the Internal Revenue Code. Florida law and Rule 12A-1.005 exempt dues, membership fees, and admission charges imposed by qualifying not-for-profit sponsoring organizations.

What this means for you

The result depended on the requesting organization's section 501(c)(3) status. The ruling did not extend that result to its separately described commercial activities.

Common questions

Were general admission fees exempt? Yes.

Were membership fees exempt? Yes.

Why? The organization qualified as a section 501(c)(3) not-for-profit sponsoring organization.

Citations and references

• Fla. Stat. §§ 212.02 and 212.04 and Fla. Admin. Code r. 12A-1.005(2), as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 24A-011

Original ruling text

QUESTION: Whether Taxpayer is exempt from charging and remitting to the Florida Department
of Revenue (“Department”) Florida sales and use tax on: (1) admission fees; and, (2) membership
fees it charges in the State of Florida.
ANSWER: Taxpayer is exempt from charging and remitting to the Department sales taxes on: (1)
admission fees: and, (2) membership fees it charges in the State of Florida.
August 12, 2024

Re:

Technical Assistance Advisement – TAA #: 24A-011
(“Taxpayer”)
Sales and Use Tax – Admissions
Sections 212.02, 212.04, Florida Statutes – (“F.S.”)
Rule 12A-1.005(2), Florida Administrative Code – (“F.A.C.”)
BP #:

Dear
This is in response to your letter dated
, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter
12-11 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has
been carefully examined, and the Department finds it to be in compliance with the requisite
criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is
issued to you under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENT
Whether Taxpayer is exempt from charging and remitting to the Department sales taxes on: (1)
admission fees; and, (2) membership fees it charges in the State of Florida.
FACTS

Technical Assistance Advisement
August 12, 2024
Page 2

Taxpayer is a Florida not-for-profit Corporation that operates a
, specifically at or around
. Taxpayer
qualifies as a public charity pursuant to §501(c)(3) of the United States Internal Revenue Code
(RC) of 1986, as amended. Taxpayer is dedicated to
,
with around
,
,
,
,
, and other various
. Taxpayer also offers
for commercial purposes (which it understands is generally
taxable revenue).
Taxpayer charges an admission fee for the general public to enter and access Taxpayer’s facilities.
In general, Taxpayer charges an admission of
, and
. Taxpayer may charge additional admissions to the
public for other activities and programs. Taxpayer also offers “memberships” for sale to the
community.
LAW AND DISCUSSION
Section 212.04, F.S., provides that the sales of admissions are taxable in Florida, unless specifically
exempt. The term "admissions" is defined, in part, as the net sum of money for admitting a
person or persons to any place of amusement, sport, or recreation. See s. 212.02(1), F.S.
Section 212.04(2)(a)2., F.S., provides a specific exemption on admission charges imposed by notfor-profit sponsoring organizations. To receive this exemption, the sponsoring organization must
qualify as a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code.
Rule 12A-1.005(2)(f), F.A.C., provides that dues, membership fees, and admission charges
imposed by not-for-profit sponsoring organizations are exempt. To receive this exemption, the
organization making any such charges must qualify as a not-for-profit entity under the provisions
of s. 501(c)(3) of the United States Internal Revenue Code of 1986, as amended.
Based on the above, the admission fees and membership fees imposed by a not-for-profit
501(c)(3) organization would be tax exempt.
CONCLUSION
Taxpayer is exempt from charging and remitting to the Department sales taxes on: (1) admission
fees; and, (2) membership fees it charges in the State of Florida.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial

Technical Assistance Advisement
August 12, 2024
Page 3

interpretations of the statutes or rules, upon which this advice is based, may subject similar
future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In
an effort to protect confidentiality, we request you provide the undersigned with an edited copy
of your request for TAA, the backup material and this response, deleting names, addresses and
any other details which might lead to identification of the Taxpayer. Your response should be
received by the Department within ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6839.
Sincerely,

Xiaoxi Miao
Xiaoxi Miao
Tax Law Specialist
Technical Assistance & Dispute Resolution
(850)717-6839

Record ID: 7001232681

Technical Assistance Advisement
August 12, 2024
Page 4

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