(1) “”Printing”” is the transfer of an image or images by the use of ink, paint, dyes, or similar substrate from an original image to the final substrate through the process of letterpress, offset lithography, gravure, screen printing, or engraving. “”Printing”” includes the process of and the materials used in binding. “”Printing”” also includes reproducing an image or images from an original substrate through the electrophotographic, xerographic, laser, or offset process, or a combination of these processes, by which an operator can make more than one copy without handling the original, such as that used to reproduce publications.
    (2)(a) The sale of printed tangible personal property or graphic matter is subject to tax. All charges to the consumer for materials, for the production or fabrication of items used, and for binding and finishing the printed property or graphic matter for distribution are subject to tax, even when such charges are separately stated on an invoice, customer bill, or other tangible evidence of sale.
    (b) Charges for postage paid to the United States Postal Service that are separately stated on a customer’s invoice, bill, or other tangible evidence of sale are not subject to tax.
    (3) The charge for printing or imprinting items provided by the customer to the printer is subject to tax.
    (4)(a) When a printer located in Florida delivers printed materials to the United States Postal Service for mailing, it is presumed that all materials printed at the Florida facility are mailed to persons located within Florida, and the printer must collect tax on the sale of printed materials.
    (b)1. A printer is relieved of the responsibility of collecting tax on the sale of printed materials when the purchaser provides the printer a signed certificate which certifies that:
    a. The printer is to deliver the printed materials to the United States Postal Service for mailing, at least in part, to an agreed list of persons, other than the purchaser, located outside Florida; and,
    b. The purchaser understands that, as a result of the issuance of the certificate, the purchaser must pay sales or use tax directly to the Department for all printed materials in the stated order that are mailed to persons located within Florida.
    2. The purchaser is obligated to pay use tax directly to the Department of Revenue when, based on the order provided to the printer, more than an unsubstantial part of the printed matter is delivered by the printer to the United States Postal Service to be mailed to persons located inside Florida. If the purchaser is a registered dealer, the tax due may be reported and paid on the dealer’s sales and use tax return. If the purchaser is not required to register as a dealer under the provisions of Fl. Admin. Code R. 12A-1.060, the use tax may be reported and paid on an Out-of-State Purchase Return (Form DR-15MO, incorporated by reference in Fl. Admin. Code R. 12A-1.097).
    (c) The following is a suggested format of an exemption certificate to be completed by the purchaser and presented to the selling printer (dealer) at the time of sale:
EXEMPTION CERTIFICATE
PRINTED MATERIALS TO BE MAILED PARTLY OUTSIDE FLORIDA
______________________________ (Name of Purchaser of Printed Materials) certifies that he or she has placed an order, dated or numbered or otherwise described as follows:
__________________________________________________with _______________________________ (Name of Printing Facility) for the printing of certain materials, and as a part of that order the Printing Facility has agreed to deliver the printed materials to the United States Postal Service for mailing to an agreed list of persons.
    The above-named Purchaser further certifies that, based on the mailing list, more than an unsubstantial part of the printed materials will be mailed to persons located outside Florida.
    The Purchaser understands that, as a result of this certification, the Printing Facility has no obligation to collect any sales or use tax for the printed materials from the Purchaser, and that the Purchaser must pay sales or use tax directly to the Department of Revenue for all printed materials in the above order that are mailed to persons located within Florida. Such tax is due on the first day of the month following the sale of the materials and is delinquent on the 21st day of that month.
    Under the penalties of perjury, I declare that I have read the foregoing Exemption Certificate for Printed Material to be Mailed Partly Outside Florida, and the facts stated in it are true.
_________________________________
_________________________________
Purchaser’s Name (Print or Type)
Florida Sales Tax Number (if registered)
_________________________________
_________________________________
Signature and Title
Date
_________________________________
_________________________________
Federal Employer Identification Number
Telephone Number
(F.E.I.) or Social Security Number

(Form to be retained in Printing Facility’s records)
    (5)(a) Sales to a nonresident print purchaser for printing of tangible personal property are not subject to tax. A “”nonresident print purchaser”” is an out-of-state purchaser who is not required to be registered with the Department as a dealer under the provisions of Florida Statutes § 212.0596(2), and is purchasing printing of tangible personal property in this state. The nonresident print purchaser is required to furnish to the selling printer (dealer), at the time of sale, a certificate stating that the printed material purchased will be resold by the nonresident print purchaser and that the nonresident print purchaser is not required to register as a dealer with the Department under the provisions of Florida Statutes § 212.0596(2)
    (b) The following is a suggested format of an exemption certificate to be completed by the nonresident print purchaser and presented to the selling printer (dealer) at the time of sale:
EXEMPTION CERTIFICATE
PRINTED MATERIAL PURCHASED BY A NONRESIDENT PURCHASER
Name of Printer: ____________________________________________________________________________________________
Address of Printer: ____________________________________________________________________________________ (Street)
_________________________________(City) ______________________________________________________________ (State)
    This is to certify that all tangible personal property purchased after __________ (date) by the undersigned purchaser of printed material, who is not a dealer required to obtain a certificate of registration with the Florida Department of Revenue under the provisions of Florida Statutes § 212.0596(2), from the above named Florida printer, is printed material purchased for resale by the undersigned print purchaser and for no other purpose.
    Under the penalties of perjury, I declare that I have read the foregoing Printed Material Exemption Certificate, and the facts stated in it are true.
Name of Nonresident Print Purchaser: __________________________________________________________________________
Address of Purchaser: _________________________________________________________________________________ (Street)
______________________________ (City) ________________________________________________________________ (State)
Federal Identification Number: ________________________________________________________________________________
_______________________________________
_______________________________

_______________________________________
_______________________________
(Signature of Authorized Representative)
Date
This certificate shall be considered a part of each order the Print Purchaser gives to the printer named above.
    (6)(a) The purchase of materials and supplies that become a component part of printed matter for resale is exempt from the tax. Examples of such items are: paper stock, including newsprint; printer’s ink; and dry spray powder that is used to speed the drying of ink on printed matter.
    (b)1. The purchase, production, or creation of film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and negatives used in producing graphic matter for sale by printers is exempt if the printer’s business is classified in the Standard Industrial Classification (SIC) Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, by one of the following classifications:
    a. SIC Industry Number 275, Commercial Printing;
    b. SIC Industry Number 276, Manifold Business Forms;
    c. SIC Industry Number 277, Greeting Cards;
    d. SIC Industry Number 278, Blankbooks, Looseleaf Binders, and Bookbinding and Related Work;
    e. SIC Industry Number 279, Service Industries for the Printing Trade.
    2. The purchaser must extend an exemption certificate to the selling dealer to purchase tax exempt the items provided in paragraph (a). The following is a suggested exemption certificate:
EXEMPTION CERTIFICATE
PURCHASES OF FILM AND OTHER PRINTING SUPPLIES
______________________ (Purchaser’s Name) certifies that the film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and/or negatives purchased on or after ________ (date) will be used to produce graphic matter for sale.
______________________ (Purchaser’s Name) further certifies that its four-digit SIC Industry Number is classified under SIC Industry Group Number 275, 276, 277, 278 or 279, as contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President.
The undersigned understands that if such film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and/or negatives do not qualify for exemption, the undersigned will be subject to sales and use tax, interest, and penalties. The undersigned further understands that when any person fraudulently, for the purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083 or 775.084, F.S.
_________________________________
_______________________________
Purchaser’s Name (Print or Type)
Florida Sales Tax Number
_________________________________
_______________________________
Signature and Title
Date
_________________________________
_______________________________
Federal Employer Identification Number
Telephone Number
(F.E.I.) or Social Security Number

    3. Any person who prints or publishes tangible personal property that does not meet the requirements of this paragraph must pay tax on such items.
    (c) The purchase of items and materials used one time only for packaging printed matter, without which the delivery of the matter would be impractical, or for the convenience of the customer, is exempt. Examples of such packaging materials are: boxes, cans, mailing and wrapping paper, wax and plastic bags, twine, wire and steel band material, and shipping tags.
    (d) The purchase of expendable materials, supplies, and other items that do not become a component part of, or accompany, the printed matter for sale is subject to tax. Examples of such items are: rosin paste, gummed paste, flash bulbs, felt packing, art supplies, photographs, engravings, cuts, mats, mat services, chemicals and additives used for processing printed materials, chemicals used as cleaning agents or detergents, blankets, rollers, matrix, wire machines, and other production and packaging equipment.
    (7)(a) Selling printers (dealers) who accept in good faith the certificates required to be obtained from the purchaser will not be assessed tax on their sales of printed materials to that purchaser. The Department will look solely to the purchaser for any additional tax due.
    (b) The selling printer (dealer) is required to maintain the certificates required to be obtained by the seller from the purchaser until tax imposed under Florida Statutes Chapter 212, may no longer be determined and assessed under Florida Statutes § 95.091
Rulemaking Authority 212.06(3)(b), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), (3), 212.02(14), (15)(c), (19), 212.0596(2)(j), 212.06(2), (3)(b), (5)(a), 212.08(7)(yy), 212.085, 212.12(6), 213.37 FS. History-New 10-7-68, Amended 6-16-72, 5-18-74, Formerly 12A-1.27, Amended 5-18-94, 6-19-01.