What is Form DR-5?
Quick answer: Form DR-5 is the Application for a Consumer’s Certificate of Exemption. Certain nonprofit organizations and governmental entities are exempt from Florida sales and use tax on purchases used for their exempt purposes, but they must first get an exemption certificate (Form DR-14) from the Department. You apply on the DR-5, check one exemption category and attach the documents for that category. The certificate is valid for five years.
The exemption is not automatic: Florida law requires qualifying organizations to obtain the certificate from the Department. Once issued, you give the certificate number to sellers when you make exempt purchases.
An exempt organization that sells items or rents short-term accommodations to others still has to register to collect and report tax; see Form DR-1.
Key Figures — Form DR-5 (R. 10/25)
- What it gets you: a Consumer’s Certificate of Exemption (Form DR-14).
- Validity: five years. At renewal the Department checks whether you are still actively engaged in an exempt endeavor and may request documents; if you don’t respond, the certificate expires.
- Choose only one exemption category on the application.
- FEIN must match the IRS determination letter for 501(c)(3) organizations.
- Mail to: Account Management-Exemptions, Florida Department of Revenue, PO Box 6480, Tallahassee, FL 32314-6480.
- Questions: Account Management at 850-717-6628 or exemptions@floridarevenue.com.
Source: the Florida Department of Revenue, Form DR-5 application and instructions (R. 10/25). Last verified September 29, 2026.
Who Must File Form DR-5?
Nonprofit organizations and governmental entities that meet the criteria in sections 212.08(6), 212.08(7) and 213.12(2), Florida Statutes, must obtain an exemption certificate. The DR-5 lists the categories, including:
- 501(c)(3) organizations, community cemeteries and credit unions;
- fair associations, the Florida Retired Educators Association and library cooperatives;
- nonprofit cooperative hospital laundries and nonprofit water systems;
- organizations benefiting minors and parent-teacher organizations or associations;
- political subdivisions and state tax-supported schools, colleges and universities;
- religious institutions (physical place of worship, transportation provider, or governing or administrative office);
- veterans’ organizations and volunteer fire departments.
Each category has its own rules on who qualifies, what is exempt and how to establish qualification.
Common trap: assuming the certificate lets you buy anything tax-free. The exemption covers purchases and leases used in carrying on the organization’s customary nonprofit activities under the category you applied for.
How to File Form DR-5
- Pick the exemption category that fits and read its rules in the instructions.
- Complete the application with the organization’s legal name, FEIN, addresses, contact person and phone.
- Attach the documents for your category, such as the IRS determination letter, Articles of Incorporation, a fair permit or the statute creating a political subdivision.
- Sign and date the attestation that you are authorized to sign and will use the certificate only as allowed.
- Mail everything to Account Management-Exemptions.
- Register separately if you will sell items or lease transient rental property.
When Is Form DR-5 Due?
There is no deadline to apply, but you can’t claim the exemption until you have the certificate. It is valid for five years. At renewal the Department uses available information to decide whether you are still engaged in an exempt endeavor and, if it can’t tell, sends a letter asking for the documents listed for your category. If you fail to respond to those written requests, the certificate expires and is not renewed.
Where to Mail Form DR-5
Account Management-Exemptions, Florida Department of Revenue, PO Box 6480, Tallahassee, FL 32314-6480. Include the supporting documentation with the application.
How to Complete Form DR-5 Line by Line
Exemption Category
Check only one category. The options are 501(c)(3) Organization; Community Cemetery; Credit Union; Fair Association; Florida Retired Educators Association; Library Cooperative; Nonprofit Cooperative Hospital Laundry; Nonprofit Water System; Organization Benefiting Minors; Parent-Teacher Organization or Association; Political Subdivision; Religious Institution (physical place for worship, transportation provider, or governing or administrative); School, College, or University; Veterans’ Organization; and Volunteer Fire Department.
Organization and Contact Information
Enter the legal name of the organization or political subdivision and its federal employer identification number (FEIN), street and mailing addresses and phone numbers, and the name, title and email of a contact person. Your email is treated as confidential. Credit unions add their National Credit Union Administration charter number. For 501(c)(3) organizations, the FEIN must be identical to the one on the IRS determination letter, because the Department verifies status using IRS Select Check.
Documents to Attach
Each category has its own documents. Examples: a 501(c)(3) determination letter; for a religious institution with a place of worship, Articles of Organization, proof of a physical place of worship such as a lease, mortgage or utility billing, and a schedule of services; for a parent-teacher group, its bylaws; for a political subdivision, the statute or law that creates it; for a volunteer fire department, its Articles of Incorporation. A single-member LLC of a 501(c)(3) can show the Articles of Incorporation and a letter signed by an officer. Groups of organizations attach a list with each entity’s name, addresses and FEIN.
Secure Email, Attestation and Signature
To receive information about the application by secure email, check the authorization box; otherwise the Department mails it. Then the authorized person signs, prints their name and title, and dates the application, attesting that the certificate will be used only in the manner authorized for the organization.
Common Mistakes to Avoid
- Checking more than one category. Apply under one.
- FEIN that doesn’t match the IRS letter. The Department verifies it against the IRS.
- Missing category documents. Each category has its own required attachments.
- Using the certificate for other purchases. It applies only to exempt uses.
- Ignoring renewal letters. If you don’t respond to the Department’s requests, the certificate expires.
- Forgetting sales tax registration if you sell items or lease transient property.
Frequently Asked Questions
What is Form DR-14? The Consumer’s Certificate of Exemption the Department issues after you apply on DR-5.
How long is it valid? Five years.
Does an exempt organization pay sales tax on purchases? Not on purchases used in carrying on its customary exempt activities, once it holds the certificate.
Do I need to register if I sell things? Yes. Register to collect, report and pay sales and use tax.
Where do I send the application? Account Management-Exemptions, Florida Department of Revenue, PO Box 6480, Tallahassee, FL 32314-6480.
Who can I ask questions? Account Management at 850-717-6628 or exemptions@floridarevenue.com.
Final Review Before Filing
- Only one exemption category is checked.
- Legal name and FEIN match your records and the IRS letter.
- Contact details are complete.
- Category documents are attached.
- An authorized person signed and dated the attestation.
- You registered for sales tax if you sell items or lease transient property.
- Mailed to PO Box 6480, Tallahassee, FL 32314-6480.
Sources & verification
- Issuing agency: Florida Department of Revenue
- Official documents: Form DR-5 (PDF)
- Checked against: Form DR-5 (R. 10/25)
- Last verified: September 29, 2026
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General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.