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Information and Notices of Interest
to those with Service Animals

The State of Florida Statute

Title XIV
Chapter 212
View Entire Chapter


212.08  Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.


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.


Florida Guidedog Tax Exemption form
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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