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Information and
Notices of Interest
to those with Service Animals
The State of Florida
Statute
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| CHAPTER 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
212.08 Sales, rental, use, consumption, distribution, and
storage tax; specified exemptions.
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| Subsection excerpt that pertains to Service Dog Tax Exemption
(7) MISCELLANEOUS
EXEMPTIONS.--Exemptions provided to any entity by this chapter do
not inure to any transaction that is otherwise taxable under this
chapter when payment is made by a representative or employee of the
entity by any means, including, but not limited to, cash, check, or
credit card, even when that representative or employee is
subsequently reimbursed by the entity. In addition, exemptions
provided to any 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 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. The
department may adopt rules to administer this subsection.
Subsection H
(h) Guide dogs for the blind.--Also exempt are the sale
or rental of guide dogs for the blind, commonly referred to as
"seeing-eye dogs," and the sale of food or other items for such
guide dogs.
1. The department shall issue a consumer's certificate of
exemption to any blind person who holds an identification card as
provided for in s.
413.091 and who either owns or rents, or contemplates the
ownership or rental of, a guide dog for the blind. The consumer's
certificate of exemption shall be issued without charge and shall be
of such size as to be capable of being carried in a wallet or
billfold.
2. The department shall make such rules concerning items exempt
from tax under the provisions of this paragraph as may be necessary
to provide that any person authorized to have a consumer's
certificate of exemption need only present such a certificate at the
time of paying for exempt goods and shall not be required to pay any
tax thereon.
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Florida Guidedog Tax
Exemption form |
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Lee County
Ordinance 6-12 |
| Provides for those with service animals to be exempt from paying
the license fee. See section 21 License Fees, Subsection E. |
Excerpt of Subsection E
License fees are not required for governmental police
dogs, or certified dogs, trained to assist the physically
handicapped; but such animals must be licensed and have received
their rabies vaccination. In order to receive these license tags at
no charge, the owner must have the animal licensed through Animal
Services, no other outlet is authorized to issue these
licensed tags. |
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501
(c)(3) 
