University's Purchase of Building Materials for School Housing Exempt in Florida

Thursday, September 29th, 2016

 
 
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Florida's Department of Revenue (DOR) ruled on how a university could purchase building materials exempt for a construction project.

A state university in Florida was working with a developer to build new student housing. The developer and university would collaborate to build and run the student housing.

Florida exempts sales directly to government agencies, such as state universities. Sales of building materials to contractors, however, are taxable.

The DOR ruled that sales of building materials for the project were exempt if the university purchased them directly. The developer could not purchase the materials exempt. This meant that the purchase order for the materials had to come directly from the university. The university also had to pay the vendor and have the risk of loss on the materials.

https://revenuelaw.state.fl.us/LawLibraryDocuments/2016/07/TAA-120616_16A-013%20redacted%20_%20summary.pdf


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