Florida – Taxability of Printed Advertising Materials Mailed by the US Postal Service

SALT Report 1782 – The Florida Department of Revenue issued a technical advisory regarding the taxability of advertising materials, printed in Florida, that are delivered to the U.S. Postal service for mailing to in and out of state addresses.

Section 212.06(3)(b)1., F.S., provides that, “a purchaser of printed materials shall have sole responsibility for the taxes imposed…on those materials when the printer of the materials delivers them to the United States Postal Service for mailing to persons other than the purchaser located within and outside this state. Printers of materials delivered by mail to persons other than the purchaser located within and outside this state shall have no obligation or responsibility for the payment or collection of any taxes imposed under this chapter on those materials.”

On the other hand, printers must collect sales tax on advertising materials when the majority of the materials will be mailed to locations in Florida.  When a Florida printer delivers advertising materials to the U.S. Postal Service for mailing, it is presumed that the materials printed at the Florida facility will be mailed to locations in Florida and the printer is required to collect tax on the sale of those advertising materials.  However, if an Exemption Certificate for Printed Materials to be Mailed Partly Outside Florida is given to the printer at the time of sale, the printer will be relieved of the tax collection responsibility.

For Further Information:

Florida Department of Revenue – Technical Assistance Advisement No. 12A-019