4716836, 12A-1.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4716836

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.008

Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.008, F.A.C. (Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals), is to provide the administrative requirements for the exemption provided in Section 212.08(7)(ddd), F.S., created by Chapter 2006-144, L.O.F., for certain advertising materials distributed free of charge by mail in an envelope.

SUMMARY:

The proposed amendments to Rule 12A-1.008, F.A.C. (Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals), provide: (1) that materials consisting exclusively of advertisements from 10 or more persons (advertisers) which are distributed free of charge in an envelope by mail on a monthly, bimonthly, or other regular basis are exempt from sales and use tax, as provided in Section 212.08(7)(ddd), F.S.; and (2) how to purchase materials that will be incorporated into the advertisements tax-exempt at the time of purchase.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.02(4), 212.05(1)(a), (b), (h), 212.0515(1), (2), 212.06(1)(a), (b), (16), 212.07(1), (2), 212.08(7)(o), (v), (w), (yy), (ddd), 212.18(3)(a) FS.

PRINT PUBLISH DATE:

10/12/2007 Vol. 33/41

COMMENTS:

From 10/12/2007 To 11/2/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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