The State of Florida issued Technical Assistance Advisement No. 05A-015, clarifying that advertising supplements inserted into free, circulated advertising publications (“shoppers”)are exempt from Florida sales and use tax as long as the inserts are labeled as part of the shopper. The Department of Revenue stated as long as advertising inserts all readily meet the following three elements of the shopper insert requirements, they are recognized as an exemption for shopper inserts: (1) All inserts are advertising supplements dispersed with the exempt shopper publication (2) All inserts, including ones issued by clients, are delivered directly to the Taxpayer by third-party printers to be included in the shopper publication and (3) The Taxpayer’s customers who provide the Taxpayer with inserts offered by the client, will give their selling dealers an exemption certificate stating that the insert from the client will be exempt from Florida tax. (Technical Assistance Advisement, No. 05A-015, Florida Department of Revenue, March 4, 2005)