Computers donated to schools

From the 2024 DOR Tax Exemption Study

82.12.0284 - Computers donated to schools Description Donated computers to public or private nonprofit schools or colleges are exempt from use tax. This includes computers donated by individuals and businesses. The exemption includes computers, computer components, computer accessories, computer software, digital goods, or digital codes. A similar exemption is provided for ALL tangible personal property that is donated to a government entity or a nonprofit charitable organization. However, that statute does not cover donations of computers to private, nonprofit educational institutions. Purpose To encourage individuals and businesses to donate computer equipment to schools. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.144 $0.144 $0.144 $0.144 Local Taxes $0.065 $0.065 $0.065 $0.065 Repeal of Repealing this exemption would increase revenues. Private nonprofit educational exemption institutions would pay use tax on donated computers. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.132 $0.144 $0.144 Local Taxes $0.000 $0.054 $0.065 $0.065 Assumptions - This repeal takes effect July 1, 2