| 1 | A bill to be entitled |
| 2 | An act relating to an exemption from the tax on sales, |
| 3 | use, and other transactions; amending s. 212.08, F.S.; |
| 4 | exempting certain advertising materials distributed free |
| 5 | of charge by mail in an envelope; providing an effective |
| 6 | date. |
| 7 |
|
| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
|
| 10 | Section 1. Paragraph (ccc) is added to subsection (7) of |
| 11 | section 212.08, Florida Statutes, to read: |
| 12 | 212.08 Sales, rental, use, consumption, distribution, and |
| 13 | storage tax; specified exemptions.--The sale at retail, the |
| 14 | rental, the use, the consumption, the distribution, and the |
| 15 | storage to be used or consumed in this state of the following |
| 16 | are hereby specifically exempt from the tax imposed by this |
| 17 | chapter. |
| 18 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 19 | entity by this chapter do not inure to any transaction that is |
| 20 | otherwise taxable under this chapter when payment is made by a |
| 21 | representative or employee of the entity by any means, |
| 22 | including, but not limited to, cash, check, or credit card, even |
| 23 | when that representative or employee is subsequently reimbursed |
| 24 | by the entity. In addition, exemptions provided to any entity by |
| 25 | this subsection do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter unless the entity has |
| 27 | obtained a sales tax exemption certificate from the department |
| 28 | or the entity obtains or provides other documentation as |
| 29 | required by the department. Eligible purchases or leases made |
| 30 | with such a certificate must be in strict compliance with this |
| 31 | subsection and departmental rules, and any person who makes an |
| 32 | exempt purchase with a certificate that is not in strict |
| 33 | compliance with this subsection and the rules is liable for and |
| 34 | shall pay the tax. The department may adopt rules to administer |
| 35 | this subsection. |
| 36 | (ccc) Advertising materials distributed free of charge by |
| 37 | mail in an envelope.--Likewise exempt are materials consisting |
| 38 | exclusively of advertisements, such as individual coupons or |
| 39 | other individual cards, sheets, or pages of printed advertising, |
| 40 | that are distributed free of charge by mail in an envelope to 10 |
| 41 | or more persons on a monthly, bimonthly, or other regular basis. |
| 42 | Section 2. This act shall take effect July 1, 2006. |