12A-1.008: Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
PURPOSE AND EFFECT: 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.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 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.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 5, 2007, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
change.
(5) ADVERTISING MATERIALS DISTRIBUTED FREE OF CHARGE.
(a) Certain advertising materials are exempt from sales and use tax only if the materials:
1. Consist exclusively of advertisements, such as individual coupons or other individual cards, sheets, or pages of printed advertising, and
2. Are distributed free of charge by mail in an envelope; and
3. The envelope contains advertisements from 10 or more persons (advertisers).
(b) Sales and use tax is not due of the purchase of materials, such as paper, ink, envelopes, glue, or replenisher, that are incorporated into and become a component part of the exempt advertising materials. No use tax is imposed on the cost of manufacturing, producing, processing, or fabricating the exempt advertising materials. Dealers registered with the Department may extend a copy of their Annual Resale Certificate at the time of purchase, as provided in Rule 12A-1.039, F.A.C., to purchase materials that will be incorporated into and become a component part of the tax-exempt advertising materials.
(5) through (6) renumbered (6) through (7) No change.
Specific Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 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. History-Revised 10-7-68, 1-7-70, 6-16-72, Formerly 12A-1.08, Amended 4-22-86, 12-13-88, 1-30-91, 3-17-94, 3-20-96, 6-19-01,________.