| 1 | A bill to be entitled |
| 2 | An act relating to exemptions from the tax on sales, use, |
| 3 | and other transactions; amending s. 212.08, F.S.; |
| 4 | exempting certain items of direct mail advertising |
| 5 | literature; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Paragraph (eee) is added to subsection (7) of |
| 10 | section 212.08, Florida Statutes, to read: |
| 11 | 212.08 Sales, rental, use, consumption, distribution, and |
| 12 | storage tax; specified exemptions.--The sale at retail, the |
| 13 | rental, the use, the consumption, the distribution, and the |
| 14 | storage to be used or consumed in this state of the following |
| 15 | are hereby specifically exempt from the tax imposed by this |
| 16 | chapter. |
| 17 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 18 | entity by this chapter do not inure to any transaction that is |
| 19 | otherwise taxable under this chapter when payment is made by a |
| 20 | representative or employee of the entity by any means, |
| 21 | including, but not limited to, cash, check, or credit card, even |
| 22 | when that representative or employee is subsequently reimbursed |
| 23 | by the entity. In addition, exemptions provided to any entity by |
| 24 | this subsection do not inure to any transaction that is |
| 25 | otherwise taxable under this chapter unless the entity has |
| 26 | obtained a sales tax exemption certificate from the department |
| 27 | or the entity obtains or provides other documentation as |
| 28 | required by the department. Eligible purchases or leases made |
| 29 | with such a certificate must be in strict compliance with this |
| 30 | subsection and departmental rules, and any person who makes an |
| 31 | exempt purchase with a certificate that is not in strict |
| 32 | compliance with this subsection and the rules is liable for and |
| 33 | shall pay the tax. The department may adopt rules to administer |
| 34 | this subsection. |
| 35 | (eee) Direct mail advertising literature.--Also exempt |
| 36 | from the tax imposed by this chapter is any direct mail |
| 37 | advertising literature consisting substantially of printed sales |
| 38 | messages for property or services printed to the special order |
| 39 | of the purchaser and mailed or delivered by the seller, the |
| 40 | seller's agent, or a mailing house acting as agent for the |
| 41 | purchaser, through the United States mail or by common carrier |
| 42 | to any other person at no cost to that person. For purposes of |
| 43 | the exemption set forth in this paragraph, the term "direct mail |
| 44 | advertising literature" includes, but is not limited to, |
| 45 | catalogs, letters, postcards, circulars, brochures, pamphlets, |
| 46 | and integral components of such items. |
| 47 | Section 2. This act shall take effect July 1, 2007. |