12A-1.034. Promotional Materials Exported from this State

(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.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.02(4), (14), (16), (20), 212.06(11), 212.183(6), 213.255(1), (2), (3), 215.26(2) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.34, Amended 5-19-93, 11-16-93, 6-19-01, 4-17-03, 5-9-13.