{"data":{"id":"us-fl/fla.-stat.-496.430","jurisdiction":"us-fl","citation":"Fla. Stat. § 496.430","heading":"Disqualification from certain tax exemptions.","body":"(1) In addition to the penalties provided for in s. 496.419(5), the department may issue an order to disqualify a charitable organization or sponsor from receiving any sales tax exemption certificate issued by the Department of Revenue if the department finds a violation of s. 496.419(4).\n(2) A charitable organization or sponsor may appeal a disqualification order by requesting a hearing within 21 days after notification from the department that it has issued a disqualification order under this section. The hearing must be conducted in accordance with chapter 120.\n(3) A disqualification order issued by the department pursuant to this section is effective for 1 year after such order becomes final. After the expiration of a final disqualification order, a charitable organization or sponsor may apply to the Department of Revenue for a sales tax exemption certificate.\n(4) The department shall provide a disqualification order to the Department of Revenue within 30 days after such order becomes final. A final disqualification order is conclusive as to the charitable organization or sponsor’s entitlement to a sales tax exemption. The Department of Revenue shall revoke a sales tax exemption certificate granted to, or refuse to grant a sales tax exemption certificate to, a charitable organization or sponsor subject to a final disqualification order within 30 days after receiving such disqualification order. A charitable organization or sponsor may not appeal or challenge the revocation or denial of a sales tax exemption certificate by the Department of Revenue if such revocation or denial is based upon a final disqualification order issued pursuant to this section.\nHistory.—s. 20, ch. 2014-122.","path":["CHAPTER 496 SOLICITATION OF FUNDS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0400-0499/0496/0496.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:07:41Z","sha256":"a179b60b88f5ff0153fe2da25db4c8b2de920a4c0763699b6ecca96fb4b9e780","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-496.426","next":"us-fl/fla.-stat.-496.431"},"notice":"GroundRules: Original legal text. Not legal advice."}