Could a purchaser relieve a Florida printer from collecting tax on advertising mailers sent both inside and outside Florida, and credit earlier tax payments on its return?

Plain-English summary

The advertising materials remained taxable, but a Florida printer could be relieved of collecting the tax when it delivered the order to the U.S. Postal Service for mailing to recipients both inside and outside Florida and more than an unsubstantial part went out of state.

The purchaser had to give the printer a properly executed certificate rebutting the presumption that materials printed in Florida were mailed within Florida. By doing so, the purchaser accepted sole responsibility to report and pay tax directly to the Department on the portion mailed to Florida recipients.

If all or substantially all materials were mailed within Florida, the printer still had to collect tax. For earlier purchases on which the purchaser paid tax to the printer, the purchaser could not take a credit on its own sales and use tax return; any refund had to be obtained from the selling printer.

What this means for you

The certificate changes who collects and remits tax; it does not make the Florida-destination portion exempt. Mailing lists and destination records are essential to support the allocation.

Common questions

Could the certificate relieve the printer? Yes, for a qualifying mixed-destination order delivered to the Postal Service.

Who paid tax on the Florida portion after certification? The purchaser paid it directly to the Department.

Could prior tax paid to the printer be credited on the purchaser's return? No. The refund had to come from the printer.

Citations and references

• Fla. Stat. § 212.06(3)(b)1. and Fla. Admin. Code rr. 12A-1.027(4) and 12A-1.014(4), as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 12A-019

Original ruling text

Interim
Executive Director
Marshall Stranburg

QUESTION 1: Can the Taxpayer render a certificate to an in state printer attesting that
advertising materials are to be mailed to in and out of State locations and relieve the
printer from collecting sales tax?
ANSWER: Yes.

QUESTION 2: Can the Taxpayer take a credit on its sales and use tax return for prior
purchases from the printer?
ANSWER: No.
August 16, 2012
Re:

Technical Assistance Advisement – TAA 12A-019
Taxability of Advertisement Mailers
Sales and Use Tax - Printing
Section 212.06(3)(b)1., Florida Statutes (F.S.)
Rules 12A-1.027(4), 12A-1.014(4), Florida Administrative Code (F.A.C.)
XXX (the Taxpayer)
FEI#: XXX

Dear XXX:
This is in response to your letter dated XXX, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section 213.22, F.S., and Rule
Chapter 12-11, F.A.C., regarding the taxability of certain brochures printed in Florida and
distributed throughout the United States. An examination of your letter has established
that you have complied with the statutory and regulatory requirements for issuance of a
TAA. Therefore, the Department is hereby granting your request for a TAA.
ISSUE
The issue is whether certain advertising materials, printed in the State of Florida, are
subject to sales and use tax collection, by the printer, when the materials are delivered to
the U. S. Postal service for mailing to in and out of State addresses.

Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director
Property Tax Oversight – James McAdams, Director  Information Services – Tony Powell, Director

www.myflorida.com/dor
Tallahassee, Florida 32399-0100

Technical Assistance Advisement
Page 2 of 5

FACTS AS PRESENTED
Your letter provides that the Taxpayer will often “send advertising copy to a Florida
printer who prints an advertisement mailer to be delivered by them to the U.S. Postal
Service.” You indicate the advertising materials are then mailed to locations in and out of
the State of Florida. You indicate a “significant portion” of the delivery locations are out
of State. XXX.
TAXPAYER POSITION
It is your position that the printer is relieved from collecting tax on the subject
transactions pursuant to Rule 12A-1.027, F.A.C., if the Taxpayer presents an exemption
certificate to the printer and pays and self accrues any sales tax relating to the portion of
the order mailed to Florida locations.
Further, you indicate the Taxpayer desires to take a credit on its sales and use tax returns
(for overpayments made to the printer within the statute of limitations) rather than seek a
refund from the printer.
LAW AND DISCUSSION
Section 212.06(3)(b)1., F.S., provides:
A purchaser of printed materials shall have sole responsibility for the taxes
imposed by this chapter 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. However, printers are
obligated to collect the taxes imposed by this chapter on printed materials when
all, or substantially all, of the materials will be mailed to persons located within
this state. For purposes of the printer’s tax collection obligation, there is a
rebuttable presumption that all materials printed at a facility are mailed to persons
located within the same state as that in which the facility is located. A certificate
provided by the purchaser to the printer concerning the delivery of the printed
materials for that purchase or all purchases shall be sufficient for purposes of
rebutting the presumption created herein.
Rule 12A-1.027(4), F.A.C., provides:

Technical Assistance Advisement
Page 3 of 5

(a) When a printer located in Florida delivers printed materials to the United
States Postal Service for mailing, it is presumed that all materials printed at the
Florida facility are mailed to persons located within Florida, and the printer must
collect tax on the sale of printed materials.
(b)1. A printer is relieved of the responsibility of collecting tax on the sale of
printed materials when the purchaser provides the printer a signed certificate
which certifies that:
a. The printer is to deliver the printed materials to the United States Postal Service
for mailing, at least in part, to an agreed list of persons, other than the purchaser,
located outside Florida; and
b. The purchaser understands that, as a result of the issuance of the certificate, the
purchaser must pay sales or use tax directly to the Department for all printed
materials in the stated order that are mailed to persons located within Florida.

2. The purchaser is obligated to pay use tax directly to the Department of Revenue
   when, based on the order provided to the printer, more than an unsubstantial part
   of the printed matter is delivered by the printer to the United States Postal Service
   to be mailed to persons located inside Florida. If the purchaser is a registered
   dealer, the tax due may be reported and paid on the dealer’s sales and use tax
   return. If the purchaser is not required to register as a dealer under the provisions
   of Rule 12A-1.060, F.A.C., the use tax may be reported and paid on an Out-ofState Purchase Return (Form DR-15MO, incorporated by reference in Rule 12A1.097, F.A.C.).
   (c) The following is a suggested format of an exemption certificate to be
   completed by the purchaser and presented to the selling printer (dealer) at the time
   of sale:
   EXEMPTION CERTIFICATE
   PRINTED MATERIALS TO BE MAILED PARTLY OUTSIDE FLORIDA
   ______ (Name of Purchaser of Printed Materials)
   certifies that he or she has placed an order, dated or numbered or otherwise
   described as follows:
   ___With ____(Name
   of Printing Facility) for the printing of certain materials, and as a part of that order
   the Printing Facility has agreed to deliver the printed materials to the United
   States Postal Service for mailing to an agreed list of persons.

Technical Assistance Advisement
Page 4 of 5
The above-named Purchaser further certifies that, based on the mailing list, more
than an unsubstantial part of the printed materials will be mailed to persons
located outside Florida.
The Purchaser understands that, as a result of this certification, the Printing
Facility has no obligation to collect any sales or use tax for the printed materials
from the Purchaser, and that the Purchaser must pay sales or use tax directly to the
Department of Revenue for all printed materials in the above order that are mailed
to persons located within Florida. Such tax is due on the first day of the month
following the sale of the materials and is delinquent on the 21st day of that month.
Under the penalties of perjury, I declare that I have read the foregoing Exemption
Certificate for Printed Material to be Mailed Partly Outside Florida, and the facts
stated in it are true.

Purchaser’s Name (Print or Type)
Florida Sales Tax Number (if
registered)

Signature and Title
Date

Federal Employer Identification Number
(F.E.I.) or Social Security Number

Telephone Number
(Form to be retained in Printing Facility’s
records.)

Rule 12A-1.014(4), F.A.C., provides:
A taxpayer who has overpaid tax to a dealer, or who has paid tax to a dealer when
no tax is due, must secure a refund of the tax from the dealer and not from the
Department of Revenue.
RESPONSE
The sale of advertising materials is subject to sales and use tax. Advertising materials,
printed in the State of Florida, are not subject to sales and use tax collection, by the
printer, when the materials are delivered to the U. S. Postal Service for mailing to in and
out of State addresses. Instead, the purchaser of such advertising materials shall have the

Technical Assistance Advisement
Page 5 of 5
sole responsibility for the sale and use tax due on the purchase of those materials.
Printers, however, are obligated to collect sales tax on advertising materials when all, or
substantially all, of the materials will be mailed to persons located within the State of
Florida. When a printer located in the State of Florida delivers advertising materials to
the United States Postal Service for mailing, it is presumed that all materials printed at
the Florida facility are mailed to persons located within the State of Florida and the
printer must collect tax on the sale of advertising materials. A properly executed
certificate given to the printer at the time of sale can relieve the printer of such tax
collection responsibility but will require the Taxpayer to pay the appropriate sales or use
tax directly to the Department for all advertising materials that are mailed to persons
located within the State of Florida. However, with regard to prior purchases, any refund
must be issued by the selling dealer.
This response constitutes a Technical Assistance Advisement under Section 213.22, F.S.,
which is binding on the Department only under the facts and circumstances described in
the request for this advice as specified in Section 213.22, F.S. Our response is predicated
on those facts and the specific situation summarized above. You are advised that
subsequent statutory or administrative rule changes, or judicial interpretations of the
statutes or rules, upon which this advice is based, may subject similar future transactions
to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under
the conditions of Section 213.22, F.S. Confidential information must be deleted before
public disclosure. In an effort to protect confidentiality, we request you provide the
undersigned with an edited copy of your request for Technical Assistance Advisement,
the backup material and this response, deleting names, addresses and any other details
which might lead to identification of the taxpayer. Your response should be received by
the Department within 15 days of the date of this letter.
Sincerely,

R. Clay Brower
Revenue Program Administrator
Technical Assistance and Dispute Resolution
(850) 717-6306
RCB/
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