Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.034 - Promotional Materials Exported from this State

Current through Reg. 50, No. 138; July 16, 2024
(1) Promotional materials as defined in
				Section 212.06(11)(b),
				F.S., which are sold, purchased, imported, used, manufactured, fabricated,
				processed, printed, imprinted, assembled, distributed, or stored in this state
				and are subsequently exported outside this state are exempt from sales
				tax.
(2) Any dealer who has
				incurred use tax on the use in this state of promotional materials, as defined
				in Section 212.06(11)(b),
				F.S., may apply for a refund of tax paid on the promotional materials which are
				subsequently exported outside this state only when the seller of the promoted
				subscriptions to publications sold in this state is a registered dealer and is
				remitting sales tax to the Department on publications sold in this state. The
				dealer purchasing and distributing the promotional materials for promoted
				subscriptions and the seller of the promoted subscriptions to publications are
				not required to be the same person.
(3) Any dealer who is unable to determine at
				the time of purchase of promotional materials whether the promotional materials
				will be used in this state or exported from this state may also make a request
				in writing to the Department to obtain written consent from the Department to
				assume the obligation of self-accruing and remitting directly to the state the
				tax due on taxable purchases of promotional materials, as defined in Section
				212.06(11)(b),
				F.S., only when the seller of the promoted subscriptions to publications sold
				in this state is a registered dealer and is remitting sales tax to the
				Department on publications sold in this state. (See Rule
				12A-1.0911, F.A.C.)
(4) For purposes of this rule, "promotional
				materials, " as defined in Section
				212.06(11)(b),
				F.S., includes tangible personal property that is given away or otherwise
				distributed to promote the sale of a subscription; written or printed
				advertising material, direct-mail literature, correspondence, written
				solicitations, renewal notices, and billings for sales connected with or to
				promote the sale of a subscription to a publication; and the component parts of
				each of these types of promotional materials.
(5) A claim for exemption as provided in this
				rule shall not be denied on the basis that the exportation process was not
				continuous and unbroken, that a separate consideration was not charged for the
				promotional materials so exported, or that the taxpayer kept, retained, or
				exercised any right, power, dominion, or control over the promotional materials
				before transporting them from the state or for the purpose of subsequently
				doing so.
(6)
(a) To receive a refund of tax paid to the
				Department for promotional materials, the dealer must file an Application for
				Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule
				12-26.008, F.A.C.) with the
				Department within 3 years after the date the tax was paid. Form DR-26S must
				meet the requirements of Sections
				213.255(2) and
				(3), F.S., and Rule
				12-26.003, F.A.C., and a refund
				shall not be approved, before the date the promotional materials are exported
				from this state.
(b) When the
				dealer's claim for refund has been approved, the amount refunded will be the
				amount of use tax paid by the dealer on promotional materials that were
				subsequently exported from this state.
(c) Such use tax shall be refunded whether or
				not the dealer who paid the tax has been granted self-accrual authorization.
				See Rule 12A-1.0911,
				F.A.C.