To apply for this exemption, you'll need to submit an Application for Consumer's Certificate of Exemption (Form DR-5), downloadable from www.myflorida.com/dor/forms/download/!sales.html. The instructions explain how to determine whether you qualify and what documentation must accompany your application. Once a completed application is submitted, processing takes approximately 30 days. The application instructions also reference the statutes related to the Consumer's Certificate of Exemption. To view the statutes on-line, go to the Florida Legislature's website at: www.leg.state.fl.us, and select the "Statutes and Constitution" tab.