Florida Senate - 2015                                     SB 858
       By Senator Garcia
       38-01088-15                                            2015858__
    1                        A bill to be entitled                      
    2         An act relating to an exemption from the sales and use
    3         tax for direct mail advertising literature; amending
    4         s. 212.08, F.S.; providing an exemption for certain
    5         direct mail advertising literature for the sale of
    6         services or property; defining the term “direct mail
    7         advertising literature”; providing an effective date.
    9  Be It Enacted by the Legislature of the State of Florida:
   11         Section 1. Paragraph (nnn) is added to subsection (7) of
   12  section 212.08, Florida Statutes, to read:
   13         212.08 Sales, rental, use, consumption, distribution, and
   14  storage tax; specified exemptions.—The sale at retail, the
   15  rental, the use, the consumption, the distribution, and the
   16  storage to be used or consumed in this state of the following
   17  are hereby specifically exempt from the tax imposed by this
   18  chapter.
   19         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   20  entity by this chapter do not inure to any transaction that is
   21  otherwise taxable under this chapter when payment is made by a
   22  representative or employee of the entity by any means,
   23  including, but not limited to, cash, check, or credit card, even
   24  when that representative or employee is subsequently reimbursed
   25  by the entity. In addition, exemptions provided to any entity by
   26  this subsection do not inure to any transaction that is
   27  otherwise taxable under this chapter unless the entity has
   28  obtained a sales tax exemption certificate from the department
   29  or the entity obtains or provides other documentation as
   30  required by the department. Eligible purchases or leases made
   31  with such a certificate must be in strict compliance with this
   32  subsection and departmental rules, and any person who makes an
   33  exempt purchase with a certificate that is not in strict
   34  compliance with this subsection and the rules is liable for and
   35  shall pay the tax. The department may adopt rules to administer
   36  this subsection.
   37         (nnn) Direct mail advertising literature.—Direct mail
   38  advertising literature that primarily consists of a printed
   39  sales message for the sale of property or a service is exempt
   40  from the tax imposed by this chapter if the literature is
   41  printed pursuant to the special order of the seller of the
   42  property or service and mailed or delivered by the seller or the
   43  seller’s agent, such as a direct mail services provider, through
   44  the mail or by common carrier to any other person, at no cost to
   45  that person. For purposes of this paragraph, the term “direct
   46  mail advertising literature” means any printed material and
   47  includes, but is not limited to, catalogs, letters, postcards,
   48  circulars, brochures, and pamphlets.
   49         Section 2. This act shall take effect July 1, 2015.