FL S1070

Creates a sales and use tax exemption for direct mail advertising literature that primarily contains a printed sales message for property or services.

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

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

Exemption applies only when the seller obtains a sales tax exemption certificate from the department or provides other required documentation, with purchases in strict compliance with statute and departmental rules.

Effective date: July 1, 2016.