My Opinion: No $1 Add-On for FL Dues

[Bill H.]

I believe the information you have is obsolete.
I direct you to Florida Administrative Code 12A-1.008 (5)(a) and particularly (b). Here's (5)(a) and (b):

(5) PERIODICALS SOLD OR DISTRIBUTED BY ASSOCIATIONS.

(a) Periodicals that are provided by an association to its

members for a charge that is separate and apart from the payment

of membership dues are considered to be sold by the association.

If an association indicates on it dues invoices, membership

billing statements, dues notices, or membership applications

that a specified portion of the dues payment by the member is

attributed to a periodical subscription, the amount specified

for the subscription constitutes a sale of a subscription to the

specified periodical.

(b) The charge for copies of periodicals, and subscriptions

to periodicals that are not delivered to the purchaser by mail,

are subject to tax. However, charges for subscriptions to

periodicals that are delivered by mail to the member are exempt,

whether the charge for such subscription is separately stated or

included in the members' dues.

I just copied this today, November 1, 2005. The way I read (5)(b) the portion of our dues attributable to the periodicals is exempt since they are delivered to the membership via mail (USPS).

I you don't believe me, here's a link to the FL Taxlaw library website:

http://taxlaw.state.fl.us/search_out.asp?r=%5B12A%2D1%2E008+Newspapers%2C+Community+Newspapers%2C+Shoppers%2C+Magazines+and+Other+Periodicals%2E%5D+%7BIn+Long+T%5B%7D109++%7BVIC+%23%5B%7D&s=1&filename=SUT%5FFC%2EASK&banner=Florida+Administrative+Code

[Mark #28455]

Thank you for looking into this! *NM*

[Donald M.]

Re: My Opinion: No $1 Add-On for FL Dues

Bill, Great job! All it took was a little initiative to research the facts! We hope the executive board acts on this bit of information and eliminates the extra charge. Thanx!!

[Dick W.]

Re: My Opinion: No $1 Add-On for FL Dues

After conversations with the Florida Department of Revenue officials, three of them to be exact, they did not offer a conclusive answer to this issue. It seems that the law and the bulletins issued have conflicting directions. They are doing research and will issue a ruling sometime in the future. I will keep you updated when and if they tell NCRS anything.

[Bill H.]

Gimmee Names & Dates!

If FL sent a letter in 1993 when were these conversations? If you'll give me names and dates I'll get to the bottom of this. I see no reason for you "aliens" to just sit around and wait for FL to do something. I can go to the local DOR office tomorrow and talk to a live person. It seems pretty cut and dry given the code section I found.

[Dick W.]

Re: Gimmee Names & Dates!

Upon advice from the agents at the DOR, a letter was sent to the Technical Services division asking for a ruling. When the answer is received I will post it.

[Bill H.]

Spoke w/FL DOR - I'm Correct - No Tax!

I went to the local FL DOR office this afternoon and spoke with Robert E Norring, Jr., Tax Specialist (941-361-6176). He confirmed my reading of the code that there is no tax liability here. He said to call him if you like.

I note that the code section I quoted was amended in 1994, 1996 and lastly in 2001.

(I'm tryin' to save ya some time and grief, here...)