A taxpayer’s charges to contributing firms to participate in the publication of financial/legal books were determined to be taxable for sales tax purposes. The books, which are distributed to the contributing firms free of charge, are considered promotional goods. The sale of advertising services is exempt in Florida, but the sale of promotional goods is not exempt. Therefore, when an advertising agency sells promotional goods along with exempt items or services, the taxable items must be separately-stated in order for the exempt items to receive the exemption. In this transaction, the taxpayer did not separately state the printing charges. As a result, the entire charge to the contributing firms was found subject to Florida sales tax. (Technical Assistance Advisement, No. 09A-052, Florida Department of Revenue, October 9, 2009)