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TIP #99A01-06
DATE ISSUED: 06/30/99

Exemption for Film and Other Printing Supplies
Used by Businesses in Certain Industries

Effective July 1, 1999, businesses in certain industries are not subject to sales tax on film, photographic paper, dyes used for embossing and engraving, artwork, typography, lithographic plates, and negatives used in producing graphic material for sale.

To be eligible for this exemption the businessesí SIC Industry Group Number must be either 275, 276, 277, 278, or 279. "SIC" means those classifications contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President. These SIC Industry Group Numbers are defined as follows:

275 Commercial Printing
276 Manifold Business Forms
277 Greeting Cards
278 Blankbooks, Looseleaf Binders, and Bookbinding and Related Work
279 Service Industries for the Printing Trade

Purchasers may extend to the seller a completed Purchaserís Exemption Certificate to claim this exemption. The Department of Revenue will look to the purchaser for recovery of the tax if it determines that the purchaser was not entitled to this exemption. (A suggested Purchaserís Exemption Certificate is attached.)

For More Information

References:
Ch. 99-99-368 L.O.F.;
s. 212.08(7), F.S.

SUGGESTED PURCHASER'S EXEMPTION CERTIFICATE
FILM AND OTHER PRINTING SUPPLIES
FOR USE ON OR AFTER JULY 1, 1999

 

_______________________________ (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 s. 775.082, s. 775.083, or s. 775.084.

 

________________________________________ ________________________

Purchaser's Name (Print or Type)                 Florida Sales Tax #

 

________________________________________ ________________________

Signature and Title                                          Date

 

________________________________________ ________________________

Federal Employer Identification Number            Telephone Number

(F.E.I.) or Social Security Number

 

 

(Form to be retained in vendorís records)