Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.008 - Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals

Current through Reg. 50, No. 138; July 16, 2024
(1) Newspapers, Community newpapers,
				shoppers, magazines, and other periodicals.
(a) For purposes of this rule, the term
				"periodicals" includes newspapers, community newspapers, shoppers, newsletters,
				magazines, and other periodicals, but excludes books, whether published in
				serial form or otherwise.
(b)
1. The sale of copies of periodicals is
				subject to tax. The sale of subscriptions to periodicals that are delivered to
				a subscriber in this state by a carrier or means other than by mail, such as
				home delivery, is subject to tax. When the designation of delivery is in this
				state by means other than by mail at the beginning of the subscription period,
				and it is later changed to outside this state or to be delivered by mail, the
				sale of the subscription is subject to tax.
2. The sale of subscriptions to periodicals
				that are delivered to the subscriber by mail are exempt whether delivered to a
				customer in this state or outside this state. When the destination of delivery
				at the beginning of the subscription period is by mail, but it is changed
				during the subscription period to be delivered in this state by a carrier or by
				means other than by mail, the sale of the subscription is
				exempt.
(c) When a
				publisher bills or invoices the consumer directly for copies of or
				subscriptions to periodicals for delivery other than by mail, the publisher is
				required to register as a dealer and collect and remit tax. (See Rule
				12A-1.060, F.A.C.)
(d)
1.
a. When a publisher sells newspapers to its
				carriers and the carriers bill their customers and collect the payments, the
				publisher may elect to remit the applicable tax due for the carriers. The
				Department will authorize a publisher that uses carriers to sell its newspapers
				to remit tax on the retail sales price charged to the ultimate consumer in lieu
				of having the carrier register as a dealer and remit the tax, if the publisher
				properly complies with the provisions of Rule
				12A-1.0911, F.A.C., Self-Accrual
				Authorization.
b. A publisher that
				has elected to remit the tax due for its carriers may take a credit for the
				amount of tax paid on the uncollected charges for periodicals credited to the
				carrier's account. The publisher should obtain for its records a signed
				statement from the carrier indicating the uncollected amount of the retail
				sales price charged to its customers. (See Rule
				12A-1.012, F.A.C.)
c. For purposes of this rule, "carrier" means
				any independent contractor, agent, street news vendor, or other person
				distributing periodicals on their own account and not as an employee of the
				publisher.
2. Any person
				who purchases newspapers from a publisher that has not elected to remit the tax
				due as provided in subparagraph 1., is required to register as a dealer and
				collect and remit tax on the retail sales price of the newspaper. Dealers
				registered with the Department may extend a copy of their Annual Resale
				Certificate (Form DR-13) to the publisher to purchase newspapers for resale tax
				exempt.