FL S0858

Exempts direct mail advertising literature from Florida sales and use tax if it primarily consists of a printed sales message for property or services.

Requires the literature to be printed pursuant to a special order by the seller and mailed or delivered by the seller or their agent (such as a direct mail services provider) at no cost to recipients.

Defines "direct mail advertising literature" to include catalogs, letters, postcards, circulars, brochures, and pamphlets.

Effective July 1, 2015.