Florida –Printed Mail-Out Advertisements Not Subject To Tax

SALT Report 3239 –Technical Assistance Advisement  No. 13A-019 concludes that certain advertisements mailed on a regular basis could qualify as exempt.

This exemption detailed in Section 212.08(7)(ccc), F.S., states:  “Advertising materials distributed free of charge by mail in an envelope.–Likewise exempt are materials consisting exclusively of advertisements, such as individual coupons or other individual cards, sheets, or pages of printed advertising, that are distributed free of charge by mail in an envelope for 10 or more persons on a monthly, bimonthly, or other regular basis.”

The corresponding rule provision Rule 12A-1.008(5)(a), F.A.C., states:

“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).“

For Further Information:

TAA 13A-019 August 23, 2013

Rule 12A-1.008