Governmental and Institutional Exemptions

The following exemption types are available to institutional / governmental entities:

Exemption Type	Florida Statute	Department of Revenue (DOR) Form*
Charter schools	196.1983	DR-504CS
Child care facility in an enterprise zone	196.095	DR-418E
Economic development – new or expanding businesses	196.1995	DR-418
Land dedicated in perpetuity for conservation	196.26	DR-418C
Non-profit homes for the aged (income limitations apply)	196.1975	DR-504HA
Proprietary continuing care facility	196.1977	DR-501CC
Governmental / Institutional*	Chapter 196	DR-504
Tangible personal property	196.183	DR-405

*Religious, literary, charitable, scientific, sewer water/ waste water systems, educational, hospitals, nursing homes, homes for special services, and other organizations