The USF tax exempt certificate is the Consumer’s Certificate of Exemption (Form DR-14) issued to the University of South Florida by the Florida Department of Revenue, and it lets the university buy goods and services without paying Florida’s 6% state sales tax. Two things have to be true every time you use it: the purchase must be for official university business, and payment must come directly from USF funds. Miss either one and the vendor is required to charge tax.
Where to Get the Certificate
The current DR-14 is available through USF’s Procurement Services office. The USF Purchasing Forms page hosts downloadable PDFs of both the system-wide certificate and the State of Florida tax exemption certificate. If you carry a USF Purchasing Card, the tax exempt number is printed directly on the card, so it is available at the point of sale without pulling up a document.
Certificates expire after five years, and vendors will not accept an expired one. The Florida Department of Revenue handles renewals, and Procurement Services distributes the current version once it’s issued. Confirm you’re working from the most recent copy before every purchase rather than a PDF you saved months ago.
The Two Rules That Make a Purchase Tax-Exempt
Holding the certificate is not enough on its own.
First, the purchase has to be for official university business. Classroom supplies, research equipment, administrative services — all fine. Anything for an employee’s personal use falls outside the exemption entirely, and using the university’s status for personal purchases is fraud, with consequences that range from internal discipline to criminal liability.
Second, payment must come directly from USF to the vendor. The statute is explicit: the exemption applies only when the governmental entity pays the vendor directly. If you pay with a personal credit card, personal check, or cash and seek reimbursement afterward, the purchase is taxable. Reimbursement does not retroactively make the transaction exempt. Approved payment methods are the USF PCard and direct billing arrangements where USF pays the vendor.
Using the Certificate in Person
Present the certificate before the transaction is finalized. Hand the cashier a printed or digital copy of the DR-14 so they can enter the exemption number into the register before ringing up the sale. Check the receipt for a zero sales tax line before you complete payment with the PCard.
Catching a mistake at the register is much easier than fixing it later. Once the sale processes with tax on it, you’re looking at a credit memo from the vendor or a refund application to the state, neither of which is quick.
Using the Certificate Online
Most major e-commerce platforms have a tax-exempt account portal where you upload the certificate in advance. The vendor reviews it before activating the exemption on the account, and that review can take anywhere from a few hours to several business days. Place orders only after the exemption is confirmed and active. If you order before approval, the system charges tax automatically, and reversing it usually means working through the vendor’s tax department.
Before submitting any online order, check the final invoice or order summary and confirm the tax line reads zero. If the platform doesn’t offer a tax-exempt upload option, contact customer service and ask how they process governmental exemptions. Some smaller vendors will handle it manually by email or fax.
What to Do When Tax Is Charged by Mistake
Even with the certificate on file, tax sometimes gets charged. Register errors, new cashiers, and system glitches all cause it. Start by contacting the vendor and asking for a credit back to the original PCard. Most vendors can process this with a copy of the certificate and the original receipt.
If the vendor won’t issue a credit, the fallback is filing an Application for Refund of Sales and Use Tax (Form DR-26S) with the Florida Department of Revenue. You can submit it online through the Department’s website or by mail, with supporting documentation showing the tax was paid and that the purchase qualified for the exemption. The refund claim must reach the Department within three years of the date the tax was paid.
Hotels and Lodging
Travel is where this exemption trips people up most often. Florida hotels charge multiple layers of tax on room stays, and not all of them are covered. The state sales tax portion of lodging falls under Chapter 212, so USF’s certificate exempts the university from the 6% state charge when the room is booked and paid for with university funds.
Many Florida counties also impose a local tourist development tax (sometimes called a bed tax) under a separate county ordinance. Whether that local tax is waived for government entities depends on the county. Some exempt government agencies that hold a valid DR-14; others don’t. When booking, confirm with the hotel which taxes they will and won’t waive, and keep the certificate with you at check-in.
Out-of-State Purchases
The Florida-issued certificate has no automatic force outside Florida. Each state sets its own rules about whether it honors exemptions for out-of-state governmental entities, and many don’t. Some require separate registration and a state-specific exemption. Others offer no exemption to out-of-state government entities at all.
Before buying in another state, whether in person at a conference or from an out-of-state online vendor that collects that state’s tax, check whether the destination state recognizes Florida governmental exemptions. Procurement Services can help determine whether a particular state will honor the certificate. When in doubt, assume the tax applies and budget for it.
Federal Tax-Exempt Status
The Florida certificate covers state and local sales tax only. Vendors occasionally ask for proof of federal tax-exempt status as well. The IRS does not issue a traditional tax-exempt number to government entities the way it does for 501(c)(3) nonprofits. Government entities can instead request a free governmental information letter from the IRS by calling 877-829-5500. The letter confirms the entity’s exemption from federal income tax and cites the relevant Internal Revenue Code sections. Most vendors accept it as sufficient proof.
The federal exemption also reaches certain excise taxes. State and local governments are exempt from the federal fuel excise tax under the principle of reciprocal tax immunity, so USF does not pay it on fuel bought with university funds for official vehicles and equipment.