How did Florida TAA 25A-008 classify a public school district's student activities and purchases for sales tax?

Plain-English summary

The Department classified a county public school district's student activities, purchases, rentals, and sales item by item rather than applying one rule to everything.

Among the exempt examples were student or faculty talent and athletic events, curriculum field trips, required competition or field-trip uniforms, and food or beverages sold through vending machines in designated K-12 student dining areas.

Taxable examples included adult-center textbooks, vending machines in public-access areas such as gymnasiums and corridors, separately sold student items such as ID badges and school-store merchandise, and nearly all purchases made through the redacted faculty account.

For production shops, charges were not taxable when the school did not purchase or furnish repair or service items. When the school purchased or furnished those items, all charges were taxable, subject to the specific program exceptions described in the advisement.

The table marked school-board facility rentals taxable unless the lessee was exempt, while a footnote stated that the tax imposed under section 212.031 was repealed effective October 1, 2025.

What this means for you

School-related status alone did not settle taxability. The result depended on the exact activity, purchaser, location, whether an item was sold separately, and whether the school furnished materials.

Common questions

Were school talent and athletic events exempt? Yes, under the classification table.

Were all vending-machine sales exempt? No. Student-dining-area vending was exempt, while vending in public-access areas was taxable.

Were adult-center textbooks exempt? No. The advisement classified them as taxable.

Citations and references

• Fla. Stat. §§ 212.02, 212.03, 212.031, 212.04, 212.05, 212.0515, 212.055, 212.07, 212.08, and 212.21, and the Florida Administrative Code rules listed in the advisement's heading.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 25A-008

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale
Executive Director

floridarevenue.com

PLEASE NOTE:
Due to the extensiveness of Taxpayer’s inquiry regarding the taxability of the various activities and items
included in
, the Department’s determinations are addressed within the
Law and Discussion section of the advisement.
October 28, 2025

Via Email:
Re:

Technical Assistance Advisement – TAA #: 25A-008
(“Taxpayer” “
County Public Schools” “School Board”)
Sales and Use Tax – Exemptions
Section(s) 212.02, 212.03, 212.031, 212.04, 212.05, 212.0515, 212.055, 212.07, 212.08 and 212.21,
Florida Statutes - (“F.S.”)
Rule(s) 12A-1.0011, 12A-1.0044, 12A-1.005, 12A-1.038, 12A-1.039, 12A-1.048, 12A-1.061, 12A-1.073 and
12A-1.070, 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.
FACTS AND REQUESTED ADVISEMENTS
Taxpayer’s request provides in part that it is updating the district’s guidance on sales and use tax as it
pertains to Student Activities within
County Public Schools. The revised
will serve as the basis for tax compliance procedures across more than
locations
and involve over
staff members managing
dollars in annual revenues.
Taxpayer requests a binding written determination under Chapter 12-11, F.A.C., on the tax treatment of
the numerous activities and transactions outlined in the bulletin. Taxpayer claims this determination is

Technical Assistance Advisement
October 28, 2025
Page 2
essential to ensure that
County Public Schools remain in full compliance with all applicable
Florida sales and use tax laws and regulations.
In response to a
, request for Exhibits 2 and 3, as referenced in the
, on
, Taxpayer advised that Exhibit 2 was removed as it was an internal document to ensure that the
proper amounts were calculated for the remittance. It does not seem relevant but could be provided if it
is required. Taxpayer also advised that Exhibit 3 is still being developed. Taxpayer is waiting to receive the
information from the TAA request to ensure the proper information is included. Taxpayer attached an
earlier draft that was adopted from the form currently used by the
County School Board.
Taxpayer is requesting a determination regarding the taxability of the following transactions included in
.
TAX-EXEMPT ACTIVITIES AND ITEMS
It is Taxpayer’s opinion that the following activities and items qualify for sales tax exemptions under
Florida Sales and Use Tax Law, ensuring that school-related expenses remain compliant with state
regulations.
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STUDENT PUBLICATIONS
STUDENTS AND/OR FACULTY TALENT/ATHLETIC EVENTS
TEXTBOOKS/WORKBOOKS
SCHOOL LUNCHES
VENDING MACHINES
PROMOTION/PUBLIC RELATIONS; HOSPITALITY; SCHOOL ADVISORY COMMITTEES(SACS)
EXPENDITURES
CAPS AND GOWNS
FLOWERS/MEMORIALS FOR STUDENT/STAFF
INSTRUCTIONAL MATERIALS
LANDSCAPING/SCHOOL IMPROVEMENT
GRAD BASH
UNIFORMS
PRIZES, AWARDS, GIFTS
HORTICULTURE
CARNIVALS/CIRCUSES
BANQUETS/ PROM/ HOMECOMING
FIELD TRIPS
OTHER
− Sales of donated items at Bake Sales, Garage Sales, or Auctions
− Cookie Dough Sales
− Cake Sales
− Car Washes
− Coupon Books
− School Discount Cards

Technical Assistance Advisement
October 28, 2025
Page 3
TAXABLE ACTIVITIES AND ITEMS
It is Taxpayer’s opinion that the following activities and items are subject to Sales and/or Use Tax.
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FACULTY/
ACCOUNTS1
ADDITIONAL ITEMS SOLD SEPARATELY AT TICKETED EVENTS
PARKING DECAL SALES
HORTICULTURE SALES
FACILITY RENTAL
INSTRUMENT RENTAL
FUNDRAISERS
CLUB CLOTHING
SALE OF ITEMS
ADVERTISEMENTS
PRODUCTION SHOPS
ADULT CENTER TEXTBOOKS

In response to the request, the activities and items identified in the bulletin have been consolidated and
categorized under the most applicable tax area as discussed below.

LAW, DISCUSSION AND DETERMINATION
Generally, Florida law provides for the imposition of sales tax upon retail sales2 of tangible personal
property3 in this state. The tax is imposed on the sales price of each item or article of tangible personal
property sold at retail, unless specifically exempt. See ss. 212.05(1)(a)1.a. and 212.21(2), F.S. The tax is
due and payable at the rate of six percent (6%), plus any applicable surtaxes imposed under s. 212.055,
F.S. Exempt from this general rule of taxability are sales for resale and sales made directly to exempt
entities.
SALES FOR RESALE
Section 212.07(1)(b), F.S., and Rule 12A-1.039(1)(b), F.A.C., provide that a resale must be in strict
compliance with the rules and regulations. A dealer that makes a sale for resale in Florida must document
the exempt nature of the sale by retaining a copy of the purchaser’s valid Florida Resale Certificate (Form
DR-13) or by obtaining an authorization number provided telephonically or electronically by the
Department of Revenue.
EXEMPTIONS
Several exemptions from the tax imposed by Chapter 212, F.S., are provided in s. 212.08(7), F.S., which
states in part “… exemptions provided to an entity by this subsection do not inure to any transaction that
is otherwise taxable under this chapter unless the entity has obtained a sales tax exemption certificate
from the department or the entity obtains or provides other documentation as required by the
1 “Faculty/

accounts are internal fund accounts that may be used for staff appreciation/recognition as opposed to student
activities. They are typically funded by donations or contributions from staff. …”
.
2 Section 212.02(14)(a), F.S., defines the term “retail sale” or a “sale at retail” as a sale of tangible personal property to a consumer for
any purpose other than for resale.
3 Section 212.02(19), F.S., defines “tangible personal property” as “personal property which may be seen, weighed, measured, or touched
or is in any manner perceptible to the senses ….”

Technical Assistance Advisement
October 28, 2025
Page 4
department. Eligible purchases or leases made with such a certificate must be in strict compliance with
this subsection and departmental rules, and any person who makes an exempt purchase with a certificate
that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax.”
Section 212.08(7)(o), F.S., provides an exemption from sales and use tax for sales or leases to state taxsupported schools.[4]
Section 212.08(7)(p)1., F.S., provides an exemption from sales and use tax for sales or leases to
organizations determined by the Internal Revenue Service to be currently exempt from federal income
tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, if such leases or purchases
are used in carrying on their customary nonprofit activities.[5]
Section 212.08(7)(ll), F.S. and Rule 12A-1.0011(3)(c)1., F.A.C., provide an exemption from sales and use
tax for sales or leases to schools having grades K through 12, parent-teacher organizations (PTOs) and
parent-teacher associations (PTAs) whose primary purpose is to raise funds for and that are associated
with schools having grades K through 12. However, PTOs or PTAs and schools having grades K through 12,
may pay tax to their suppliers on the cost price of school materials and supplies purchased, rented, or
leased for resale or rental to students in grades K through 12, of items sold for fundraising purposes, such
as candy, photographs, greeting cards, wrapping paper, and similar fundraising items; of items sold
through vending machines located on the school premises; food and beverages sold through vending
machines located on school premises in locations other than the student lunchroom, student dining room,
or other area specifically designated for student dining. In lieu of collecting the tax from the purchaser,
the school support organizations may pay tax to their suppliers on the cost price of food, drink, and
supplies necessary to serve such food and drink when the food, drink, and supplies are purchased for
resale.
Rule 12A-1.0011(3)(d), F.A.C., further provides that schools offering grades K through 12 and PTOs or PTAs
that do not elect to pay tax to their suppliers on purchases of items, as provided in paragraph (c), must
register in the same manner as other dealers and collect and remit tax on taxable transactions. As
registered dealers, schools offering grades K through 12 and PTOs or PTAs may issue a copy of their Annual
Resale Certificate (Form DR-13), in lieu of paying tax on the purchased items for the purposes of resale.
CONSUMER’S CERTIFICATE OF EXEMPTION
Rule 12A-1.038(1), F.A.C., provides that “it is the specific legislative intent that each and every sale,
admission, use, storage, consumption, or rental is taxable, unless such sale, admission, use, storage,
consumption, or rental is specifically exempt. The exempt nature of the transaction must be established
by the selling dealer. Unless the selling dealer shall have taken from the purchaser the required
documentation, the sale shall be deemed to be taxable.”
Rule 12A-1.038(3)(a), F.A.C., provides in part, “[a]n entity that holds a valid Consumer’s Certificate of
Exemption (Form DR-14) issued by the Florida Department of Revenue may extend a copy of its certificate
to the selling dealer to purchase or rent taxable property, admissions, or services used for its authorized
4 Rule 12A-1.0011(1)(a), F.A.C., provides “For purposes of this rule, “schools offering grades K through 12” means state tax-supported,

or parochial, church, and nonprofit private schools operated for and attended by pupils of grades K through 12.”
5 Rule 12A-1.0011(1)(b), F.A.C., provides “For purposes of this rule, “Parent-Teacher Organizations (PTOs)” and “Parent-Teacher
Associations (PTAs)” mean those nonprofit organizations associated with schools whose purpose is to raise funds for schools teaching
grades K through 12.”

Technical Assistance Advisement
October 28, 2025
Page 5
tax-exempt purpose in lieu of paying sales tax. Purchases of property, admissions, or services used for the
entity’s authorized tax-exempt purposes must be made with the purchasing entity’s funds and may not
be made with personal funds of the purchasing entity’s authorized representative. When payment for
taxable property, admissions, or services is made with an authorized representative’s personal funds, the
purchase is subject to tax, even if the representative is subsequently reimbursed with the entity’s funds.”
Rule 12A-1.038(4)(a) and (b), F.A.C., provide, “[a]ny state, or any county, municipality, or political
subdivision of a state that holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the
Florida Department of Revenue may issue a copy of its certificate to the selling dealer to purchase or rent
taxable items or services tax-exempt in lieu of paying sales tax. The United States Government is not
required to hold a Consumer’s Certificate of Exemption to make tax-exempt purchases and rentals.
However, payment for tax-exempt purchases or rentals of property or services must be made directly to
the selling dealer by the governmental unit of a state, or any county, municipality, or political subdivision
of a state. …”
ADMISSIONS/FIELD TRIPS/BANQUETS/PROMS/HOMECOMING
Section 212.04(2)(a), F.S., provides exemptions from sales and use tax on:
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Admission charges to athletic or other events sponsored by elementary schools, junior high
schools, middle schools, high schools when only student or faculty talent is used.
Dues, membership fees, and admission charges imposed by not-for-profit sponsoring
organizations. To receive this exemption, the sponsoring organization must qualify as a not-forprofit entity under s. 501(c)(3) of the Internal Revenue Code of 1954, as amended.
Admission charges to an event sponsored by a governmental entity, sports authority, or sports
commission if held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic
center, performing arts center, or publicly owned recreational facility and if 100 percent of the
risk of success or failure lies with the sponsor of the event and 100 percent of the funds at risk for
the event belong to the sponsor, and student or faculty talent is not exclusively used. As used in
this subparagraph, the terms “sports authority” and “sports commission” mean a nonprofit
organization that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue
Code and that contracts with a county or municipal government for the purpose of promoting
and attracting sports-tourism events to the community with which it contracts.
An admission paid by a student, or on the student’s behalf, to any required place of sport or
recreation if the student’s participation in the sport or recreational activity is required as a part
of a program or activity sponsored by, and under the jurisdiction of, the student’s educational
institution if his or her attendance is as a participant and not as a spectator.
A participation fee or sponsorship fee imposed by a state tax-supported school or other
governmental entity as described in s. 212.08(6) for an athletic or recreational program if the
governmental entity by itself, or in conjunction with an organization exempt under s. 501(c)(3) of
the Internal Revenue Code of 1954, as amended, sponsors, administers, plans, supervises, directs,
and controls the athletic or recreational program.

See also Rules 12A-1.005(2) and 12A-1.0011(5), F.A.C.

Technical Assistance Advisement
October 28, 2025
Page 6
ITEMS/ACTIVITIES
Talent/Athletic Events
Admissions to events such as athletic events, plays, band concerts or activities
where student and/or faculty talent is used are exempt. In addition, purchases
incurred such as costume rentals, set materials, etc. are exempt.
Proms/Homecoming preparations (hotel charges, flowers, decorations, etc.) are
exempt.
Banquets/Proms/Homecoming
All banquets, proms, homecoming tickets, including items packaged in the cost
of the ticket are exempt EXCEPT Faculty/
accounts (see below).
Grad Bash
Admissions to amusement parks for Grad Night, as well as purchases of
sandwiches, drinks, videos, or additional items purchased for the field trip, and
included in the cost of the field trip, are exempt.
Field Trips
All admission fees and charges for school-sponsored field trips that are part of
the school curriculum—including meals, shirts, and other items funded through
student collections—are tax-exempt. Additional items purchased and
distributed as part of a school-sponsored field trip are tax-exempt unless they
are sold separately to students.
Carnivals/Circuses
The admission charge to traveling shows, exhibitions, circuses, carnivals,
rodeos, etc. are exempt when such performances are sponsored by nonprofit
organizations.

EXEMPT

TAXABLE

X

X

X

X

X

BOOKS/PUBLICATIONS
Section 212.08(7)(r), F.S., provides an exemption from sales and use tax for schoolbooks used in regularly
prescribed courses of study, and to school lunches served in public, parochial, or nonprofit schools
operated for and attended by pupils of grades K through 12. Yearbooks, magazines, newspapers,
directories, bulletins, and similar publications distributed by such educational institutions to their
students are also exempt.
Rule 12A-1.0011(3)(a), F.A.C., provides that “schoolbooks include printed textbooks and workbooks
containing printed instructional material, such as questions and answers, that are used in regularly
prescribed courses of study in schools offering grades K through 12.”
Rule 12A-1.0011(3)(b), F.A.C., provides that yearbooks, magazines, newspapers, directories, bulletins, and
similar publications distributed by such educational institutions to their students are also exempt.
ITEMS/ACTIVITIES

EXEMPT

Textbooks/Workbooks
Sales of textbooks/ workbooks containing instructional materials are exempt,
including sales of GED (General Educational Development) books/tests,
books and ESOL (English for
Speakers of Other Languages) items by schools offering grades K-12.

X

TAXABLE

Technical Assistance Advisement
October 28, 2025
Page 7
Instructional Materials
Classroom supplies, including sewing kits, craft kits and Vocational Technical
Adult Education (VTAE) supplies. [In a
, email, Taxpayer advised
that VTAE will be changed to
which “prepares
… learners for the world of work by introducing them to workplace competencies
and making academic content accessible to students by providing it in a handson context.” Some examples include Aerospace Technologies, Applied
Information Technology, E-commerce, Computer Science Principles and
Television Production Technology.]
Student Publications
Publications such as yearbooks, memory books, literary magazines,
newspapers, senior wills, and similar items—as well as all materials purchased
for their production (e.g., film, paper, printing) - are exempt. Video yearbooks
[6]
produced solely by students are also exempt.
Adult Center Textbooks
Sales of textbooks, workbooks, and other items by adult centers, regardless of
their relation to the curriculum are taxable.

X

X

X

SCHOOL LUNCHES/VENDING
Section 212.08(7)(r), F.S., provides an exemption from sales and use tax for school lunches served in
public, parochial, or nonprofit schools operated for and attended by pupils of grades K through 12.
With regard to sales of food and beverages, Rule 12A-1.0011(4), F.A.C., provides:
(a) Food and beverages sold or served in the student lunchroom, student dining room, or other
area designated for student dining in schools offering grades K through 12, as part of a school
lunch to students, teachers, school employees, or school guests are exempt.
(b) Food and beverages sold or dispensed through vending machines or other dispensing devices
located in the student lunchroom, student dining room, or other area designated for student
dining in schools offering grades K through 12 are exempt.
(c) Food and beverages sold through vending machines or other dispensing devices located in a
gymnasium, shop, teachers’ lounge, corridor, or other area accessible to the general public and
not specifically designated for student dining are subject to tax at the rates established in Section
212.0515(2), F.S.
See also Rule 12A-1.044(2)(c), F.A.C.

6

For

reference

the

following

link

to

Technical Assistance Advisement
October 28, 2025
Page 8
ITEMS/ACTIVITIES
School Lunches and Vending Machines

EXEMPT

TAXABLE

The sale of food and beverages when served as part of a school lunch to
students, teachers, school employees or guests.
Food and beverages sold or dispensed through vending machines located in
student lunchrooms, dining areas, or other designated student dining spaces in
schools serving grades K–12 are exempt from sales tax.
Items sold through vending machines placed in locations such as gymnasiums,
shops, teacher lounges, corridors, or any other areas not designated for student
dining and accessible to the public, are subject to sales tax.

See s. 212.08(7)(r),
F.S.

For vending machines operated under the district’s Healthy Vending Program7
contract, the awarded vending machine operator is responsible for collecting
and remitting any applicable taxes. Commissions received by the district
through this contract are exempt from tax.
FUNDRAISERS
See ss. 212.08(7)(o), (p) and (ll), F.S. and Rules 12A-1.038(1), (3), (4) and 12A-1.0011(3), F.A.C.
ITEMS/ACTIVITIES
All items purchased for resale are taxable whether making a profit or not.
Whenever possible, sales tax is to be paid to the vendor when the items are
purchased. If the sales tax is not paid to the vendor at the time of purchase, the
use tax will be calculated on Gross Sales of fundraising activities after the sale.

EXEMPT

EXCEPTIONS:
− Commissions from commission-based fundraisers are tax exempt.
− Donated Items Sold to Students - T-shirts or other merchandise donated to
the school or club and sold to students are tax-exempt if the donor paid
sales tax originally.
− Pictures and Book Fairs - pay vendor based on gross sales.

See s. 212.08
(7)(o), (p) and (ll), F.S.

TAXABLE

7 The “healthy vending program,” as described in a subsequent email, is aimed at providing nutritious snacking options for students. The

program is part of the broader Food and Nutrition Services Department which focuses on offering healthy alternatives to traditional
vending machine fare in schools. Taxpayer is committed to supporting student achievement by providing well-balanced meals and
reinforcing healthy lifestyles. All of Taxpayer’s vendor operated machines will fall under this contract and will be operated in accordance
with the specific standards. Key aspects of the program include:
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Healthy vending machines - These machines offer a variety of snacks and beverages that meet strict guidelines on calories, fat,
sugar, and sodium, as part of the “Fit Pick SELECT” program, says Global Vending Service.
Compliance with Smart Snacks requirements - The program adheres to the USDA Smart Snacks in Schools guidelines, ensuring that
all items sold in vending machines meet specific nutritional standards.
Focus on fresh and nutritious options - Global Vending Service says the program emphasizes options like fresh fruits and vegetables,
yogurts, and string cheese.
Integration with school nutrition- Revenue generated from the vending machines is often returned to the school’s cafeteria to
support food service operations, including utilities, repairs, and staff wages, according to Baron News.

Technical Assistance Advisement
October 28, 2025
Page 9
RENTAL OF REAL PROPERTY
Pursuant to s. 212.031, F.S., the tax is levied on the “total rent” charged for the renting leasing or letting
of any real property and includes all considerations due and payable by the tenant or person occupying,
using, or entitled to use the real property to the landlord or other person for the privilege of use,
occupancy, or the right to use or occupy the real property. Payments for services required to be paid by
the tenant are included in the total rent charged and subject to tax. See also Rule 12A-1.070, F.A.C. 8
ITEMS/ACTIVITIES

EXEMPT

Facility Rental
The lease of school board facilities is taxable unless the lessee is tax exempt. Tax
is paid on all monies received for rental including utilities, salaries, etc. SEE
for procedures for processing facility rentals.

TAXABLE
X

SALES/RENTALS/PURCHASES
See ss. 212.08(7)(o), (p) and (ll), F.S. and Rules 12A-1.038(1), (3), (4) and 12A-1.0011(3), F.A.C.
Horticulture
Section 212.08(5), F.S., provides an exemption from sales and use tax for field and garden seeds, including
flower seeds; nursery stock, seedlings, cuttings, or other propagative material purchased for growing
stock; seeds, seedlings, cuttings, and plants used to produce food for human consumption. Rule 12A1.048(7), F.A.C., provides “… [n]ursery stock purchased for direct resale and sold at retail is required to be
purchased with a resale certificate and is subject to tax when sold to the ultimate consumer.”
Parking Decals
Section 212.03(6), F.S., requires every person who leases or rents parking spaces for motor vehicles in
parking lots or garages to collect sales tax on the total rental charge. Rule 12A-1.073, F.A.C., provides that
the lease or rental of parking or storage for motor vehicles in parking lots or garages is taxable. Any person
who has leased space or spaces in parking lots or garages for motor vehicles and cannot prove that the
tax levied by Chapter 212, F.S., has been paid to the vendor shall be directly liable to the State for any tax,
interest, or penalty due on such taxable transaction.
Transient Accommodations
Unless specifically exempt, s. 212.03(1)(a), F.S., provides that every person is exercising a taxable privilege
who engages in the business of renting, leasing, letting or granting a license to use any living quarters,
sleeping or housekeeping accommodation, including hotel rooms. See also Rule 12A-1.061(2), F.A.C. The
tax is imposed at the rate of 6% on the total rent charged. See s. 212.03(1)(a) and 212.03(2), F.S.
Pursuant to Rule 12A-1.061(15)(b)1. and 2., F.A.C., employees or authorized representatives of
governmental units including, state, county, city, or any other political subdivisions of Florida that hold a
Consumer’s Certificate of Exemption issued by the Department are exempt from tax on rental charges or
room rates for transient accommodations when:
a. The rental charges or room rates are billed directly to and paid directly by the governmental
unit or the exempt organization;
8 Effective October 1, 2025, the state tax imposed on rent or license fees for the use of real property under s. 212.031, F.S., was repealed.

See Tax Information Publication (TIP) #25A01-04.

Technical Assistance Advisement
October 28, 2025
Page 10
b. The employee or representative does not use the transient accommodations for personal
purposes; and,
c. The employee or representative provides the owner or the owner’s representative of the
transient accommodations with proper documentation. See subsections 12A-1.038(3) and
(4), F.A.C., for the proper documentation to be provided by the employee or representative.
Rental charges or room rates paid with personal funds of any individual representing the exempt
organization or of any employee of a governmental unit, are subject to tax, even if the representative
receives an advance or reimbursement from the exempt organization or governmental unit.
ITEMS/ACTIVITIES
Sale of Items
The sale of items purchased by students such as ID badges, agendas, locks,
school store merchandise, safety glasses and tool kits are taxable.
Club Clothing
Classes, clubs, and departments MUST pay sales tax on optional shirts, jackets,
caps, or similar items if they are resold to students.
Horticultural Sales
The sale of ornamental nursery stock is taxable. This includes all plants grown
at the school.
Horticulture
The initial purchase of plants or seeds by school from wholesaler.
Instrument Rentals
Collections from the rental or sale of instruments are taxable.
Additional Items Sold Separately at Ticketed Events
Any additional items, such as food/refreshments or mementos, sold but not
included in the price of the ticket for the event are taxable.
Parking Decals
The FEE charged students for the lease or rental of parking or storage space is
taxable. The purchase of the parking decal that allows for general admission to
utilize the school parking lot is exempt.
Promotion/Public Relations; Hospitality; School Advisory Council (SACS)9
Expenditures
Purchases for activities related to visiting committees; orientation/work
conferences; employee recruitment; official meetings/receptions; awards or
other types of recognition for meritorious performance are exempt.
Flowers/Memorials for Student/Staff
Purchase of flowers/memorials made on behalf of the student body are exempt
when purchased by an exempt entity.

EXEMPT

TAXABLE
X

See s. 212.08
(7)(o), (p) and (ll), F.S.

X
X
X
X

X

X

X

9 In a subsequent email Taxpayer advised that each school has a School Advisory Council (SAC) comprised of parents, teachers, community

members, school administrators, non-instructional support staff and other stakeholders who meet regularly to establish priorities, set
annual objectives, and monitor actions steps for school improvement. A School Advisory Council looks at aspects of their school as
suggested by the priorities and develops a written School Improvement Plan (SIP) in alignment with the District’s Strategic Plan. SAC is
mandated by State Statute 1001.452 and
. All meetings are open to the public and aligned to Sunshine Law. A majority
(more than half) of SAC members are not employed by [Taxpayer]. SAC must be representative of the school’s population and must
include similar proportionate percentages from different ethnic groups.

Technical Assistance Advisement
October 28, 2025
Page 11
Prizes, Awards, Gifts
Prizes and awards (including meals and refreshments) given to students; gifts to
teachers and students in recognition of excellence in competitions, academics,
or incentives are exempt.
Uniforms
Uniforms which are required by the school to be worn by participants in
competition or for field trip identification purposes are exempt unless sold at a
profit. Some examples are:
− Athletic Uniforms
− Band/Orchestra/Chorus Uniforms
− Cheerleading Uniforms (shoes, socks, etc.)
− Swimsuits
− Shorts, shirts, caps for team/club members
− Shoes (when all members are required to wear the same style/model)
Caps and Gowns
Purchase or rental of items for faculty, staff, guests, and students are exempt
provided the items are supplied for use and not sold to them.
Landscaping/School Improvement
Purchases made for the improvement or replacement of school property,
including locks for student lockers are exempt. [In a
, email,
Taxpayer advised that these are funds typically donations or fees charged to
students, used to repurchase damaged lost/school owned property where
ownership will remain with the school even though Internal Funds have been
used for the purchase. The property is not resold. The purchases currently fall
under Taxpayer’s general tax exemption.]
Faculty/
Accounts
EVERY purchase made by the school’s Faculty/
Account is taxable and
may be reimbursed. This includes vending machines and water coolers. The
ONLY purchases made by a Faculty/
account which are exempt are
purchases of equipment (refrigerator, T.V.’s, etc.) which become part of the
school’s inventory.
Advertisements
Placards, billboards or signs which are:
−
−

Constructed by the school for a customer (i.e., PTA) are taxable on the full
amount collected.
Provided to the school BY the customer (i.e., PTA) are EXEMPT.

X

See s. 212.08
(7)(o), (p) and (ll), F.S.

X

X

X

See s. 212.08
(7)(o), (p) and (ll), F.S.

Technical Assistance Advisement
October 28, 2025
Page 12
PRODUCTION SHOPS
ITEMS/ACTIVITIES
EXEMPT
There are certain areas in high schools, community schools and vocational
centers where, as an educational tool, services are performed and/or items are
repaired.

TAXABLE

IF the school DOES NOT purchase, or furnish from stock, any of the items needed
for the repair or service, the charges made by the school for the repair or service
are NOT taxable.
IF the school PURCHASES OR FURNISHES the items for repair or service, then
ALL the charges made by the school ARE Taxable.
There are certain Production Shops which do not require the collection of sales
tax. These are:
−
−
−

See s. 212.08
(7)(o), (p) and (ll), F.S.

Cosmetology: Barber and beauty shops are not required to collect tax
on receipts for their services.
Medical Arts: Eyeglasses and the incidental items (neck chains, carrying
cases, etc.) sold WITH A PRESCRIPTION are NOT taxable. Items (as
mentioned above) sold WITHOUT A PRESCRIPTION ARE taxable.
Commercial Food Programs: Food or beverages are subject to tax when
served, prepared or sold, EXCEPT for programs which bake items to be
consumed OFF the premises. Programs that cater functions for
individuals or organizations who qualify as tax exempt (such as another
school) are not required to collect tax.

DONATIONS
Section 212.08(7)(p)2., F.S., provides that tangible personal property purchased for resale by a dealer and
subsequently donated to an organization determined by the Internal Revenue Service to be currently
exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as
amended. For the purpose of this paragraph, the term “donate” means any transfer of title or possession
of tangible personal property to a s. 501(c)(3) organization for no consideration.
ITEMS/ACTIVITIES

EXEMPT

Other
This category encompasses miscellaneous tax-exempt items.
1.
2.
3.
4.
5.
6.

Sales of donated items at Bake Sales, Garage Sales, or Auctions
Cookie Dough Sales
Cake Sales
Car Washes
Coupon Books
School Discount Cards

X

TAXABLE

Technical Assistance Advisement
October 28, 2025
Page 13

CONCLUDING STATEMENT
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 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)717-6701.
Sincerely,

Shundra McClean
Shundra McClean
Tax Law Specialist
Office of Technical Assistance
Record ID: 7001467122

Technical Assistance Advisement
October 28, 2025
Page 14
Office of Technical Assistance Satisfaction Survey
The Florida Department of Revenue invites you to complete the online Office of Technical Assistance
Satisfaction Survey to help us identify ways to improve our service to taxpayers. The survey is an
opportunity to provide feedback on your recent experience with the Department’s office of Office of
Technical Assistance. To access the survey, place the following address in your browser’s access bar:
https://tadr.questionpro.com
When you open the survey, you will be asked to enter the following information. This information will
enable you to complete and submit the survey.
Notification number:

7001467122

Respondent code:

44

Tax type:

Sales and Use Tax

Correspondence type: Technical Assistance
If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].
Thank you.