Florida – Labels Used for Food Packaging are Not Taxable

SALT Report 1502 – The Florida Department of Revenue issued a Technical Advisory regarding the design and printing of labels that are part used in the packaging of food products. The Department ruled that these items are not subject to Florida sales tax under Section 212.02(14)(c), which provides an exemption for the following items:
Materials Used for Furnishing or Serving Food Products or Beverages
Materials, containers, labels, sacks, bags, or similar items that accompany a food product or drink sold to a customer and are used one time only for packaging the food product or for the convenience of the customer are not subject to tax.
Labels, Tags, and Instructional Materials
Labels, tags, and name plates, including the printing of these items, are not subject to tax when they remain affixed to tangible personal property offered for sale or affixed to the container containing tangible personal property prepared for shipment or delivery and:
  • Furnishes information as to the nature, quantity, maker, price, size, operation, or maintenance of the tangible personal property for sale; or
  • Furnishes information as to the destination or the carrying instructions for the package during shipment

Taxpayer’s may use Form DR-97 Exemption Certificate for Exemptions Based on the Property’s Use and provide a copy to the designer or printer of the labels to purchase these items exempt.

For Further Information:

Florida Department of Revenue – Technical Assistance Advisement No. 12A-006