House Bill 0879e1

                                       HB 879, First Engrossed/ntc



  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.06, F.S.;

  4         providing that printers are not responsible for

  5         collecting said tax on printed materials under

  6         certain circumstances; providing for rules;

  7         providing an effective date.

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  9  Be It Enacted by the Legislature of the State of Florida:

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11         Section 1.  Subsection (3) of section 212.06, Florida

12  Statutes, is amended to read:

13         212.06  Sales, storage, use tax; collectible from

14  dealers; "dealer" defined; dealers to collect from purchasers;

15  legislative intent as to scope of tax.--

16         (3)(a)  Except as provided in paragraph (b), every

17  dealer making sales, whether within or outside the state, of

18  tangible personal property for distribution, storage, or use

19  or other consumption, in this state, shall, at the time of

20  making sales, collect the tax imposed by this chapter from the

21  purchaser.

22         (b)  A purchaser of printed materials shall have sole

23  responsibility for the taxes imposed by this chapter on those

24  materials when the printer of the materials delivers them to

25  the United States Postal Service for mailing to persons other

26  than the purchaser located within and outside this state.

27  Printers of materials delivered by mail to persons other than

28  the purchaser located within and outside this state shall have

29  no obligation or responsibility for the payment or collection

30  of any taxes imposed under this chapter on those materials.

31  However, printers are obligated to collect the taxes imposed


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CODING: Words stricken are deletions; words underlined are additions.






                                       HB 879, First Engrossed/ntc



  1  by this chapter on printed materials when all, or

  2  substantially all, of the materials will be mailed to persons

  3  located within this state. For purposes of the printer's tax

  4  collection obligation, there is a rebuttable presumption that

  5  all materials printed at a facility are mailed to persons

  6  located within the same state as that in which the facility is

  7  located.  A certificate provided by the purchaser to the

  8  printer concerning the delivery of the printed materials for

  9  that purchase or all purchases shall be sufficient for

10  purposes of rebutting the presumption created herein.

11         Section 2.  The Department of Revenue is authorized to

12  adopt rules and forms to implement the provisions of this act.

13         Section 3.  This act shall take effect July 1, 2000.

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