4th District American Advertising Federation
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The Florida Ad PAC (Florida Advertising Political Action Committee) is the financial arm of the 4th District AAFs legislative efforts. A branch of the Districts legislative team, the PAC exists to raise funds and distribute them to political candidates who are friendly to our industry.    Remember the ill-fated services tax of 1987? It was the 4th District's legislative efforts that help lead to it's repeal.  Your ever-vigilent legislative team works for you!   The 4th District PAC Fund  

During the coming year, you, our valued constituents, will learn the importance of a having a 4th District PAC Fund, and will develop a clearer understanding of what the PAC Fund does...and the wisdom of supporting it.

  The PAC Fund, along with your District Legislative Chairs, will be monitoring the State's attempts at taxation and other assaults on your income and profession.  With a combined 50+ years in the political arena, we are prepared to offer guidance, assistance and suggestions for increasing your club's PAC war-chest. 

REMEMBER: Keep Government's hands OUT of YOUR pockets! 

What is it and Why do I care?

A political action committee is an organization formed by an association, corporation, or labor union that raises money for political activity.  Funds are gathered through voluntary contributions from members.  Organization membership dues cannot be used to the support a PAC.
 
  PAC funds can't be used for any other purpose than political activity such as campaign contributions.  Most PAC's direct their political contributions toward Congressional elections, unless it is a statewide association, and then contributions are directed toward the state House or Senate members and Governor.  The more money contributed by a PAC the more influence it wields over elected candidates.
 
  A PAC can contribute up to $500 to any one candidate per election including primaries, run-offs and general elections.  So the maximum amount any PAC can give an elected official is $1500 (assuming a run-off election is held, otherwise, the limit would be $1000).


How does having a PAC help the Advertising Industry?

Lawmakers tend to listen more - or at least hear more clearly - our requests, when we demonstrate our support in the form of dollars.   Dollars ensure that we get in the door, at least long enough to put them in the lawmakers' pockets.
   
    The more money we have in our PAC, the more access we get to lawmakers due to leverage and influence.  PAC money alone, however, isn't enough to sway a member of the legislature.  Much of a legislator's vote hinges on what your issue has been bundled with and the extent to which a coalition of voters is organized.

Who do we support...and how do we decide?
 

Candidates running for STATE-WIDE office are eligible to receive PAC fund donations to their campaigns.  Obviously, we will only support those candidates whose positions mirror our own. 
Your legislative team depends on your input for suggestions as to who we should support. 
The final decision rests with the Executive Committee, which makes its determination in consultation with the Legislative team.

Florida Campaign Finance at a Glance 

The following is a general list of Florida campaign finance laws of which everyone should be aware.

      • The maximum contribution an individual can make to one candidate for one election is $500.

      • The $500 maximum contribution applies to individuals, groups that have a collective capacity including corporations, partnerships, organizations and the like (persons), political committees (PCs), and committees of continuous existence (CCEs).

      • The $500 limit applies to each election.  The first primary, the second primary and the general election are all considered elections for this purpose.

      • Contributions cannot be made to a candidate within five days of an election.  The first primary, the second primary and the general election all are considered elections for this purpose. However, an unopposed candidate in a primary may accept donations for the general election during the five-day period prior to the primary.

      • Campaign financing laws are designed to inform the public of the source of campaign funds.  Therefore, all contributions must be made in the true name of the person making the contribution.  Making contributions through or in the name of another person, directly or indirectly, is strictly prohibited.

      • Earmarking contributions to a PC or CCE with instructions or an understanding that the PC or CCE will forward the contribution to a particular candidate is also prohibited.

      • Persons making contributions are not required to register or file reports with the state.

      • PCs and CCEs must register with the state and file regular reports chronicling their contributions and expenditures.  (This requirement has been restricted by a recent federal court case.)

      • A corporation making contributions must meet two requirements.  First, its political activities must be limited to contributions to candidates, political parties, or PCs, or expenditures in support of or in opposition to an issue from corporate funds.  Second, the corporation may not receive contributions.  If the corporation does not follow these requirements it will be considered a PC and be subject to registration and filing requirements.

      • Federal Political Action Committees (PACs) may not make contributions to state and local elections without first registering as a PC or CCE in Florida.&

        Read Lobbyist Jack Hebert's White Paper here: http://www.4aaf.com/pdf/AAF-Tax.pdf



Find your State Representative by clicking the following link:

FLORIDA HOUSE

Find your State Senator by clicking on the following link:

FLORIDA SENATE

What Happens it the State of Florida brings back the tax on advertising?




When you hear us talk about our tax exemption and how we want to protect it from sunset, the following documents are what we are referring to.

The 2007 Florida Statutes

 

CHAPTER 212 - TAX ON SALES, USE, AND OTHER TRANSACTIONS

212.08  Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.--The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter.

(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any entity by this chapter do not inure to any transaction that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity. In addition, exemptions provided to any entity by this subsection do not inure to any transaction that is otherwise taxable under this chapter unless the entity has obtained a sales tax exemption certificate from the department or the entity obtains or provides other documentation as required by the department. Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax. The department may adopt rules to administer this subsection.

(vv)  Advertising agencies.--

1.  As used in this paragraph, the term "advertising agency" means any firm that is primarily engaged in the business of providing advertising materials and services to its clients.

2.  The sale of advertising services by an advertising agency to a client is exempt from the tax imposed by this chapter. Also exempt from the tax imposed by this chapter are items of tangible personal property such as photographic negatives and positives, videos, films, galleys, mechanicals, veloxes, illustrations, digital audiotapes, analog tapes, printed advertisement copies, compact discs for the purpose of recording, digital equipment, and artwork and the services used to produce those items if the items are:

a.  Sold to an advertising agency that is acting as an agent for its clients pursuant to contract, and are created for the performance of advertising services for the clients;

b.  Produced, fabricated, manufactured, or otherwise created by an advertising agency for its clients, and are used in the performance of advertising services for the clients; or

c.  Sold by an advertising agency to its clients in the performance of advertising services for the clients, whether or not the charges for these items are marked up or separately stated.

The exemption provided by this subparagraph does not apply when tangible personal property such as film, paper, and videotapes is purchased to create items such as photographic negatives and positives, videos, films, galleys, mechanicals, veloxes, illustrations, and artwork that are sold to an advertising agency or produced in-house by an advertising agency on behalf of its clients.

3.  The items exempted from tax under subparagraph 2. and the creative services used by an advertising agency to design the advertising for promotional goods such as displays, display containers, exhibits, newspaper inserts, brochures, catalogues, direct mail letters or flats, shirts, hats, pens, pencils, key chains, or other printed goods or materials are not subject to tax. However, when such promotional goods are produced or reproduced for distribution, tax applies to the sales price charged to the client for such promotional goods.

4.  For items purchased by an advertising agency and exempt from tax under this paragraph, possession of an exemption certificate from the advertising agency certifying the agency's entitlement to exemption relieves the vendor of the responsibility of collecting the tax on the sale of such items to the advertising agency, and the department shall look solely to the advertising agency for recovery of tax if it determines that the advertising agency was not entitled to the exemption.

5.  The exemptions provided by this paragraph apply retroactively, except that all taxes that have been collected must be remitted, and taxes that have been remitted before July 1, 1999, on transactions that are subject to exemption under this paragraph are not subject to refund.

6.  The department may adopt rules that interpret or define the provisions of these exemptions and provide examples regarding the application of these exemptions.

 

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