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The school picture industry offers a variety of products and services to students and schools. These are often used in conjunction with yearbooks and other products. A system that facilitates the easy combination of the products and services of different suppliers has a number of benefits.

Currently, individual students and schools employ photographers to take photos. Each of these image takers involves a photo lab or digital imaging firm to convert the exposed image into another format, such as prints, CD/DVDs, cards, etc. In the case of yearbooks, the publisher takes the images and converts them to a printed page, employing yet another method for image creation.

When the students and schools use more than one photographer, and the photographers and the different labs generate CD/DVDs in their own formats, it is more difficult, time consuming and costly to coordinate the data, images and publishing of yearbooks. The problem is similar to the situation that would exist if audio compact disks could not be played on every CD/DVD player. By using a standard format, a greater number of vendor choices would exist for the school and increase the level of satisfaction.

At the same time, technology is changing. Any guideline promoting a coordinated system needs flexibility for the future. The ultimate goal is to satisfy the customer – the school. It is believed that satisfaction can be increased by creating common readable files for the transmission of digital images and associated data from the school photographer to the yearbook publisher in a format that is as efficient and consistent as possible.

Audience & Scope

The following document is intended to inform the Underclass (K-11) School Photographer, Contract Senior Photographer, Photography Production Laboratory, interested Software Developers, and Yearbook Companies as to the generally accepted data and subject image guidelines for the exchange of data and subject images between photography organizations and yearbook producers. This document is NOT directly intended for the common school customer.

The scope of this document includes, and is limited to the PSPA sponsored ad-hoc committee developed technical guidelines for data and image exchange between the interested parties listed above. This document is technical in nature and does NOT intend to outline or require market implementation by any particular organization. This document is NOT intended to provide direct explanatory material to the target consumer of the final product resulting from adoption of these guidelines (the school).

Benefits

Benefits from such a system could include the following:

· By specifying a guideline to which the product should conform, the school has the means to measure the value of what they are acquiring, and can make comparisons between suppliers. This can lead to opportunities that are more competitive for schools, permitting them to pick, choose, mix, and match among the numerous suppliers. While the format for the product is not the only element for price comparison, use of a common format makes the comparison simpler.

· Creating an easier interchangeability of images and data files between image providers and users. This can reduce the time it takes to create products, and could lead to reduced costs and improved quality and the number of product choices.

· Communication between schools, image providers and yearbook producers can be clarified and improved by reference to a common guideline.

· An assurance of a minimum level of quality and performance for the CD/DVD products.

· An easing of the decision making process for schools by the use of common terminology
and comparable products.

· Removal of the school from the middleman position between photographers, photo labs
and yearbook companies over the format of the CD/DVDs and the assurance of
compatibility.

Drawbacks

There are no apparent drawbacks from such a system. For firms that do not currently produce CD/DVD images, there is no impact since there is no requirement to produce a CD/DVD. However, the system is simple enough to permit anyone to readily adopt it should they choose to do so.

Communication

A useful guideline will require communication and education programs directed to both the schools and the photo industry. It will be necessary to provide materials to explain the system and its benefits.

Limitations of the Guidelines

These guidelines address the format for the CD/DVD. The guidelines do not address many areas for technical or legal reasons. Among them are the photo capture and editing process, the photo print output, and the yearbook printing quality and features. These areas are the subject of creative and artistic differences, as well as customer choice. In addition, these guidelines do not suggest or require which of the interested persons or organizations has
responsibility for collecting, recording or distributing the data. That is a matter for those interested to arrange among themselves.

(1) It is the specific legislative intent that each and every sale, admission, use, storage, consumption, or rental is taxable, unless such sale, admission, use, storage, consumption, or rental is specifically exempt. The exempt nature of the transaction must be established by the selling dealer. Unless the selling dealer shall have taken from the purchaser the required documentation as provided in subsections (3), (4), or (5) of this rule, the sale shall be deemed to be taxable. Subsection (3) of this rule governs sales made to exempt entities (other than governmental units) that hold a Consumer’s Certificate of Exemption. Subsection (4) of this rule governs sales made directly to governmental units. Subsection (5) of this rule governs sales exempt based on the use of the property or services.

(2) HOW TO OBTAIN A CONSUMER’S CERTIFICATE OF EXEMPTION.

(a)1. Any organization determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, any state, county, municipality, or other political subdivision of a state, qualifying for the exemption provided in Section 212.08(6), F.S., any state chartered credit union qualifying for exemption under Section 213.12(2), F.S., and any other organization qualifying for exemption under Section 212.08(7), F.S., desiring to qualify for these exemptions must obtain a Consumer’s Certificate of Exemption. Any limited liability company determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, must obtain a separate Consumer’s Certificate of Exemption, even though its parent corporation may currently hold a Consumer’s Certificate of Exemption. The United States Government or any of its federal agencies is not required to obtain a Consumer’s Certificate of Exemption.

2. To obtain a Consumer’s Certificate of Exemption, the organization must file an Application for a Consumer’s Certificate of Exemption (Form DR-5, incorporated by reference in Rule 12A-1.097, F.A.C.) and documentation sufficient to substantiate the applicant’s claim for exemption with the Department. The Department will issue a Consumer’s Certificate of Exemption (Form DR-14) to each applicant qualifying for exemption under Section 212.08(6) or (7), F.S., or Section 213.12(2), F.S.

(b) A Consumer’s Certificate of Exemption will be valid from its “Issue Date” through its “Expiration Date,” as indicated on the certificate (Form DR-14). Any dealer selling taxable property, services, or admissions to an exempt entity prior to the date of issue, or after the date of expiration, indicated on the exempt entity’s Consumer’s Certificate of Exemption, is required to collect tax. An entity whose Consumer’s Certificate of Exemption has been revoked by the Department is prohibited from extending a copy of its certificate to purchase taxable property, services, or admissions exempt from tax. However, a selling dealer who accepts in good faith a copy of a Consumer’s Certificate of Exemption that appears valid and current on its face will not be liable for any applicable tax due on sales to the entity or subject to other punitive actions.

(3) SALES MADE TO EXEMPT ENTITIES OTHER THAN GOVERNMENTAL UNITS.

(a) An entity that holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue may extend a copy of its certificate to the selling dealer to purchase or rent taxable property, admissions, or services used for its authorized tax-exempt purpose in lieu of paying sales tax. Purchases of property, admissions, or services used for the entity’s authorized tax-exempt purposes must be made with the purchasing entity’s funds and may not be made with personal funds of the purchasing entity’s authorized representative. When the payment for taxable property, admissions, or services is made with an authorized representative’s personal funds, the purchase is subject to tax, even if the representative is subsequently reimbursed with the entity’s funds.

(b) To make purchases or rentals for the purposes of resale, the entity must be registered as a sales tax dealer and issue the selling dealer an Annual Resale Certificate (Form DR-13), as provided in Rule 12A-1.039, F.A.C.

(c) It is the exempt entity’s responsibility to determine whether the purchase or rental will be used for its authorized tax-exempt purpose or for the purposes of resale and to provide the proper documentation to the selling dealer. In lieu of obtaining a copy of the entity’s valid Consumer’s Certificate of Exemption, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department when making a tax-exempt sale to the entity. A selling dealer who accepts in good faith a copy of an entity’s valid Consumer’s Certificate of Exemption or Annual Resale Certificate, or a Transaction Authorization Number or Vendor Authorization Number issued by the Department will not be held liable for any tax due on sales made to the entity during the effective dates indicated on the certificate or the effective dates of the authorization number. The selling dealer must maintain the required authorization numbers and certificates in its books and records for the time period provided in subsection (6) of this rule.

(d) An exemption certificate granted by any other state, District of Columbia, or territory of the United States to the selling dealer is not sufficient to make tax-exempt purchases or rentals in Florida. The fact that an entity holds an exemption from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, is not sufficient to make tax exempt purchases or rentals in Florida.

(e) An entity holding a valid Consumer’s Certificate of Exemption may not extend a copy of its certificate to a contractor to be applied to contracts for the construction or improvement of real property. See Rule 12A-1.094, F.A.C., for guidance on direct purchases by governmental entities of construction materials in real property projects.

(f) The validity of a Florida Consumer’s Certificate of Exemption may be verified by using the Department’s on-line Certificate Verification System at http://dor/myflorida.com/dor/info_eservices.html or by calling the Department’s automated nationwide toll-free verification system at 1(877) 357-3725. Persons with hearing or speech impairments may call the Department’s TDD at 1(800) 367-8331.

(g)1. TRANSACTION AUTHORIZATION NUMBER ISSUED PRIOR TO OR AT THE POINT-OF-SALE – VALID FOR A SINGLE TRANSACTION ONLY. In lieu of obtaining a copy of the exempt entity’s valid Consumer’s Certificate of Exemption for each sale, the selling dealer may obtain a Transaction Authorization Number or a Vendor Authorization Number from the Department when making a tax-exempt sale to the exempt entity or its authorized representative.

2. The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale by using the Department’s on-line Certificate Verification System at http://dor/myflorida.com/dor/info_eservices.html or by calling the Department’s automated nationwide toll-free verification system at 1(877) 357-3725. When using the Department’s on-line Certificate Verification System, the dealer may key up to five Florida Consumer’s Certificate of Exemption numbers into the system. When using the Department’s automated nationwide toll-free verification system, the selling dealer is prompted to key in a single Florida Consumer’s Certificate of Exemption number. Either verification system will issue a 13-digit transaction authorization number or alert the selling dealer that the purchaser does not have a valid Florida Consumer’s Certificate of Exemption. Selling dealers using the automated telephone verification system who do not have a touch-tone telephone will be connected to a live operator during the hours of 8:00 a.m. to 7:00 p.m. (Eastern Time), Monday through Friday. Persons with hearing or speech impairments may call the Department’s TDD at 1(800) 367-8331 or (850) 922-1115.

3. The selling dealer must document the transaction authorization number on the sales invoice, purchase order, or other document that is prepared by the purchaser or the selling dealer to document the tax exempt purchase by the exempt entity.

4. A transaction authorization number is valid for a single sales transaction and is not valid to properly document subsequent sales made to the same entity. The selling dealer must obtain a new vendor authorization number for subsequent tax exempt transactions.

(h)1. VENDOR AUTHORIZATION NUMBER FOR REGULAR CUSTOMERS – VALID FOR CALENDAR YEAR ISSUE. In lieu of obtaining a copy of the exempt entity’s valid Florida Consumer’s Certificate of Exemption or a Transaction Authorization Number from the Department for each sale to the entity, the selling dealer may obtain a Vendor Authorization Number for that entity. This option is available to selling dealers throughout the calendar year without limitation. The selling dealer must maintain a copy of the exempt entity’s Florida Consumer’s Certificate of Exemption in its books and records.

2. The “vendor authorization number” is a customer-specific authorization number that will be valid for all sales made to an exempt entity during the calendar year.

3. To obtain vendor authorization numbers, the selling dealer may use the Department’s on-line Certificate Verification System at http://dor/myflorida.com/dor/info_eservices.html or send a written request to the Department. Dealers obtaining authorization numbers by submitting a written request to the Department may obtain the electronic format for sending the customer data from the Department’s web site at www.myflorida.com/dor or call the Department at (850) 488-3516 to obtain the electronic format.

a. The written request should be forwarded to the Florida Department of Revenue, Production Management, 5040 West Tharpe Street, Suite 202, Tallahassee, Florida 32303-7836, along with an electronic file containing a list of the dealer’s regular customers for which the dealer has a Florida Consumer’s Certificate of Exemption number on file. In response to the request, the Department will issue to the selling dealer, using the same electronic medium, a list containing a unique vendor authorization number for each exempt entity who is a holder of a valid Florida Consumer’s Certificate of Exemption.

b. The Department’s on-line Certificate Verification System allows the user to verify up to five Florida Consumer’s Certificate numbers and to obtain a transaction authorization number for single sales made to each exempt entity at once. The system also allows the user to upload a batch file of up to 50,000 accounts for verification of a Florida Consumer’s Certificate of Exemption and, 24 hours later, retrieve the file containing the vendor authorization numbers for all sales made to an exempt entity during the calendar year.

4. The selling dealer may make tax-exempt sales to the exempt entity during the period in which the vendor authorization number for that entity is valid. Vendor authorization numbers are valid for the remainder of the calendar year during which they are issued. However, vendor authorization numbers issued by the Department in November or December are valid for the remainder of that calendar year and the next calendar year.

(4) SALES MADE DIRECTLY TO GOVERNMENTAL UNITS.

(a) Any state, or any county, municipality, or political subdivision of a state that holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue may issue a copy of its certificate to the selling dealer to purchase or rent taxable items or services tax-exempt in lieu of paying sales tax. The United States Government is not required to hold a Consumer’s Certificate of Exemption to make tax-exempt purchases and rentals.

(b) Payment for tax-exempt purchases or rentals of property or services must be made directly to the selling dealer by the governmental unit of a state, or any county, municipality, or political subdivision of a state. Payments made with an authorized P-Card are considered to be made directly by the governmental unit. When the payment for taxable property or services is made with the personal funds of an authorized representative of the governmental unit, the purchase is subject to tax, even if the representative is subsequently reimbursed with the governmental unit’s funds. The authorized representative of any state, county, municipality, or political subdivision of a state, must CHOOSE ONE of the following methods to make tax-exempt purchases or rentals:

1. Use an authorized Purchasing or Procurement Card (“P-Card”) which indicates on its face that it is a Florida government purchasing card for official business only. Information printed on the front of the card will include the agency’s name, the agency’s Consumer’s Certificate of Exemption number, the account number, the name of the cardholder (employee), and the expiration date. The selling dealer who accepts the “P-Card” should retain a copy of the face of the “P-card” to note the Consumer’s Certificate of Exemption number, account number, and cardholder name for its books and records to properly document the exempt sale. When the selling dealer cannot copy the “P-Card,” the dealer must retain the Consumer’s Certificate of Exemption number, the account number, cardholder’s name, and the expiration date of the “P-Card.”

2. Issue a certificate containing the governmental unit’s name, address, the Consumer’s Certificate of Exemption number, the effective date and expiration date of the Consumer’s Certificate of Exemption, and the signature of an authorized representative of the governmental unit. The following is a suggested format of the certificate:

EMPLOYER’S AUTHORIZATION TO MAKE

PURCHASES ON BEHALF OF AN EXEMPT GOVERNMENTAL UNIT

_____________________________

DATE

TO:     ________________________

SELLING DEALER’S NAME

___________________________

SELLING DEALER’S ADDRESS

I, the undersigned, am a representative of the exempt governmental unit identified below. The purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations made on or after _________ (DATE[S]) from the business identified above is for use by the exempt governmental unit identified below.

The charges for the purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations from the dealer identified above will be billed to and paid directly by the exempt governmental unit.

Under penalties of perjury, I declare that I have read the foregoing and that the facts stated in it are true.

_______________________________________________________________________

AUTHORIZED SIGNATURE ON BEHALF OF EXEMPT GOVERNMENTAL UNIT

_________________________________________________________________________

NAME OF EXEMPT GOVERNMENTAL UNIT

_________________________________________________________________________

ADDRESS OF EXEMPT GOVERNMENTAL UNIT

_________________________________________________________________________

CONSUMER’S CERTIFICATE OF EXEMPTION NUMBER

THIS CERTIFICATE MAY NOT BE USED TO MAKE PURCHASES OR LEASES OF TANGIBLE PERSONAL PROPERTY OR SERVICES OR RENTAL OF LIVING ACCOMMODATIONS FOR THE PERSONAL USE OF ANY INDIVIDUAL REPRESENTING THE EXEMPT ENTITY IDENTIFIED ABOVE.

(c) The purchase or rental of property or services by employees authorized on behalf of a federal agency is exempt, even though the employee is subsequently reimbursed by the federal agency. The following is a suggested certificate format to be issued by federal employees to the selling dealer to make tax-exempt purchases or rentals:

EXEMPTION CERTIFICATE

TO BE USED BY FEDERAL EMPLOYEES

 _____________________________

DATE

            _________________________________

SELLING DEALER’S NAME

_________________________________

SELLING DEALER’S ADDRESS

I, the undersigned am an employee of the federal agency identified below. The purchase or lease of tangible personal property or services or the rental of living quarters or sleeping accommodations on or after __________ (DATE[S]) from the business identified above is in pursuit of my employer’s affairs. The Government of the United States either will pay the seller directly or will provide reimbursement to the employee for the actual cost of the purchase or lease of tangible personal property, services, or living quarters or sleeping accommodations made on this date(s).

Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true.

___________________________________

SIGNATURE OF EMPLOYEE

___________________________________

NAME OF FEDERAL AGENCY

___________________________________

ADDRESS OF FEDERAL AGENCY

THIS CERTIFICATE MAY NOT BE USED TO MAKE EXEMPT PURCHASES OR LEASES OF TANGIBLE PERSONAL PROPERTY OR SERVICES OR RENTAL OF LIVING ACCOMMODATIONS FOR THE PERSONAL USE OF ANY INDIVIDUAL EMPLOYED BY A UNITED STATES GOVERNMENTAL AGENCY. PROPER IDENTIFICATION IS REQUIRED BEFORE THIS CERTIFICATE MAY BE ACCEPTED BY THE SELLER.

(d) To make purchases or rentals for the purpose of resale, the state, county, municipality, or political subdivision of a state must be registered as a sales tax dealer and extend to the selling dealer a copy of its Annual Resale Certificate (Form DR-13), as provided in Rule 12A-1.039, F.A.C.

(e) It is the responsibility of the authorized representative of any state, county, municipality, or political subdivision of the state to determine whether the purchase is for use by the governmental unit or for the purpose of resale and to provide the documentation required in this subsection to the selling dealer. A selling dealer who accepts in good faith the required documentation or an Annual Resale Certificate will not be held liable for any tax due on sales made to the governmental unit during the effective time period indicated on the certificate obtained from the purchaser. The selling dealer must maintain the required documentation in its books and records for the time period provided in subsection (6) of this rule.

(5) SALES EXEMPT BASED ON THE USE OF THE PROPERTY OR SERVICES.

(a)1. The provisions of this subsection apply only to persons (other than the United States Government or any federal agency) who do not hold a Consumer’s Certificate of Exemption (Form DR-14) that purchase, lease, license, or rent tangible personal property or purchase services exempt from tax imposed under Chapter 212, F.S., based on the use of the property or service.

2. The provisions of this subsection do not apply to exemption affidavits required under the provisions of Chapter 212, F.S., and Rule Chapter 12A-1, F.A.C.; suggested certificates provided in other rule sections in Rule Chapter 12A-1, F.A.C.; or suggested certificates provided in Taxpayer Information Publications issued by the Department. The provisions of Chapter 212, F.S., Rule Chapter 12A-1, F.A.C., and Taxpayer Information Publications are available on the Department’s Taw Law Library provided to the public on its Internet site at www.myflorida.com/dor. Dealers are required to maintain the exemption affidavits and exemption certificates, as well as the certificates and documentation required in this rule section, in their books and records for the time periods provided in subsection (6) of this rule.

3. The provisions of this subsection do not apply to the tax-exempt sale of utilities that are used by the purchaser for residential household purposes. Guidelines regarding the sale of utilities are provided in Rules 12A-1.053 and 12A-1.059, F.A.C.

4. The provisions of this subsection do not apply to purchases or rentals that are for resale. A person who desires to make purchases or rentals for resale must comply with the provisions of Rule 12A-1.039, F.A.C.

(b) Any person who is purchasing, renting, leasing, or licensing tangible personal property or services that qualify for an exemption from tax imposed under Chapter 212, F.S., based on the use of the property or service, must extend an exemption certificate to the selling dealer in lieu of paying tax. The exemption certificate must contain the purchaser’s name, address, the reason for which the use of the property or service qualifies for exemption based on its use, and the signature of the purchaser or an authorized representative of the purchaser. The selling dealer is only required to obtain one certificate for sales made for the purposes indicated on the certificate and is not required to obtain an exemption certificate for subsequent sales made for the exempt purpose indicated on the exemption certificate. The selling dealer must maintain the required exemption certificates in its books and records for the time period provided in subsection (6) of this rule.

(c) Selling dealers may contact the Department at (800) 352-3671 to verify the specific exemption specified by the purchaser. Persons with hearing or speech impairments may call the Department’s TDD, at (800) 367-8331.

(d)1. The following is a suggested format of an exemption certificate to be issued by a purchaser who does not hold a Consumer’s Certificate of Exemption, but who claims that the purchase, rental, lease, or license of the property, or the purchase of the services is for an exempt purpose. Exemption purposes listed on the suggested format that are not relevant to the purchaser may be eliminated from the certificate.

EXEMPTION CERTIFICATE

FOR EXEMPTIONS BASED ON THE PROPERTY’S USE

This is to certify that the tangible personal property purchased, leased, licensed, or rented, or services purchased, on or after ________ (date) from _____________________ (Selling Dealer’s Business Name) is purchased, leased, licensed, or rented for the following purpose as checked in the space provided. This is not intended to be an exhaustive list:

( ) Materials, containers, labels, sacks, bags, or similar items intended to accompany a product for sale at other than retail, as provided in Section 212.02(14)(c), F.S., by persons who are not required to be registered under Section 212.18(3), F.S.

( ) Incorporation into items of tangible personal property manufactured, produced, compounded, processed, or fabricated for one’s own use, as provided in Rule 12A-1.043, F.A.C.

( ) Printing of a publication exempt under the provisions of Section 212.08(7)(w), F.S.

( ) Items, such as paper and ink, that will be incorporated into and become a component part of a publication exempt under the provisions of Section 212.08(7)(w), F.S.

( ) Educational materials, such as glue, paper, paints, crayons, unique craft items, scissors, books, and educational toys, purchased by child care facilities outlined in Section 402.305, F.S., that hold a current license under Section 402.308, F.S., hold a current Gold Seal Quality Care designation as provided in Section 402.281, F.S., and provide all employees with basic health insurance as defined in Section 627.6699(12), F.S., as provided in Section 212.08(5)(m), F.S.

( ) Motor vehicle rented or leased by a dealer who will provide the motor vehicle at no charge to a person whose motor vehicle is being repaired, adjusted, or serviced by the dealer, as provided in Section 212.0601(4), F.S.

( ) Other (include description and statutory citation): ____________________________________________________

I understand that if I use the property or service for any nonexempt purpose, I must pay tax on the purchase or lease price of the taxable property or service directly to the Department of Revenue.

I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

The exemption specified by the purchaser may be verified by calling (800) 352-3671.

Purchaser’s Name______________________________________________________________________________________

Purchaser’s Address____________________________________________________________________________________

Name and Title of Purchaser’s Authorized Representative ______________________________________________________

Sales and Use Tax Certificate of Registration No. (if applicable) _________________________________________________

By_________________________________________

(Signature of Purchaser or Authorized Representative)

Title _____________________________________________________________

(Title – only if purchased by an authorized representative of a business entity)

Date ________

2. As provided in subparagraph (a)2. of this subsection, there are other suggested formats for exemption certificates based on the use of the property or services that are provided in other sections of Rule Chapter 12A-1, F.A.C., and in Taxpayer Information Publications (TIPs) issued by the Department. The following is a list of these suggested formats of exemption and the applicable rule section or TIP number that suggests the exemption certificate format. This list is not intended to be an exhaustive list:

a. Printed Materials to be Mailed Partly Outside Florida. See Rule 12A-1.027, F.A.C.

b. Printed Materials Purchased by a Nonresident Dealer. See Rule 12A-1.027, F.A.C.

c. Purchases of Film and Other Printing Supplies. See Rule 12A-1.027, F.A.C.

d. Boiler Fuels Used to produce Tangible Personal Property for Sale. See Rule 12A-1.059, F.A.C.

e. Export of Tangible Personal Property Irrevocably Committed to the Exportation Process Outside Florida. Rule 12A-1.0015, F.A.C., provides the documentation required to establish that tangible personal property has been committed to the exportation process.

f. Lease or License of Real Property Upon Which Certain Antennas, Equipment, and Structures are Placed. See Rule 12A-1.070, F.A.C.

g. Real Property Used or Occupied for Space Flight Business Purposes. See Rule 12A-1.070, F.A.C.

h. Items Sold to Advertising Agencies. See Rule 12A-1.072, F.A.C.

i. Items for Agricultural Use or for Agricultural Purposes and Certain Farm Equipment. Rule 12A-1.087, F.A.C.

j. Items Sold or Leased; or Real Property Licensed or Leased to Motion Picture Educational Entities. See TIP 99A01-32, dated August 31, 1999.

k. “Qualifying Property” and/or “Overhead Materials” Sold to or Purchased by Government Contractors. See TIP 99A01-21, dated July 2, 1999.

l. People Mover Systems and Parts. See Rule 12A-1.094, F.A.C.

m. Railroad Roadway Materials. See TIP 00A01-19, dated July 11, 2000.

n. Solar Energy Systems and Components. See TIP 05A01-5, dated September 20, 2000.

(6) RECORDS REQUIRED. Selling dealers must maintain blanket resale and exemption certificates based on the Department’s suggested format provided in Rule 12A-1.039, F.A.C., effective 12-13-94, as well as exemption affidavits, exemption certificates, copies of Consumer’s Certificates of Exemption, Transaction Authorization Numbers, Vendor Authorization Numbers, and other documentation required under the provisions of this rule, other rule sections of Rule Chapter 12A-1, F.A.C., or suggested in Taxpayer Information Publications, until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. Electronic storage by the selling dealer of the required affidavits, certificates, or other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.

Rulemaking Authority 212.07(1)(b), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.02(4), (14)(c), 212.05(1)(j), 212.06(1)(c), (16), 212.0601, 212.07(1), 212.08(5)(m), (6), (7), 212.085, 212.18(2), (3), 212.21(2) FS. History–Revised 10-7-68, 6-16-72, Amended 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09.

 Creating a New InDesign Document

Under the File menu, choose Document Presets and Define. Click on Load. Locate the PDF Creation CD on your desktop and Open PROGRAM_TEMPLATES. Open the folder called ADOBE_INDESIGN, then choose InDesign_8.5x11_document.dsct (if printing an 8.5″ x 11″ book) or InDesign_9X12_document. dsct (if printing a 9″ x 12″ book) and click open, then click OK. Then, under the File menu, choose New and Document. Then, where it says Document Preset at the top of the window, select whichever preset fits the size you opened (either InDesign_8.5x11_document_Preset or InDesign_9x12_document_Preset ) and click OK.

Opening InDesign Page Template Libraries

Double-click on one of the IND_TEMPLATES in the INDESIGN folder located in the TEMPLATE LIBRARIES folder on the PDF Creation CD. A window will automatically open up in InDesign. The window will show small versions of the wide variety of templates available. Pick which one you want to open, click and hold, and drag it to your open page document. Line up the small square in the upper left corner of the template with the upper left corner of your document.

InDesign Image Links

To check the image links in your document, select the Window menu and choose Links. This will provide you with a list of all images used in your document.

 InDesign Image Placement

To place images and stock artwork, choose the Place option under the File menu.

 InDesign Page Numbering

To create a Master Page: in the Window pull-down menu, select Pages. Click on the triangle in the upper left corner of the Pages window. Select New Master. Create a text box on your master page. Type a number in the text box, and format it to the correct font, point size, color, alignment and location on the master page. Highlight the number; in the Type pull-down menu, select Insert Special Character, then select Markers, then select Current Page Number and this will automatically number every page that uses that Master Page. To number the first page in your document a number other than “1”, select the first page in your document; and go to the Pages menu and select Numbering & Section Options, choose Start Page Numbering, and type in the page number that you want the section to start at.

 Collecting/Packaging InDesign Documents

Open the document you would like to collect; go to the File menu, select Package (always make sure that you have saved your file before choosing Package). A Package window will open. Check to make sure that all of your fonts are loaded and that all of your images are linked. If there are no errors, click Package. If there are errors, note them and hit cancel, and fix any errors before trying to package again. When the Printing Instructions window opens up, click Continue. A Create a Package window will open up. Where it says Save As, type in the name that you want for the folder. Then select Copy Fonts, Copy Linked Graphics, and Update Graphic Links in Package and then click Save.

A phrase or a title cannot be copyrighted, but it can be trademarked. A trademark is a word, name, symbol, device, or any combination of these items used to identify a product by a manufacturer. Most trademarks carry one of these symbols ®, TM or SM. One of these phrases can also identify trademarked items: *Registered in the
U.S. Patent and Trademark Office; and *Reg. U.S. Pat. & T.M. Off.

Trademark protection means that these materials cannot be used for any commercial purpose without trademark infringement. You can use a trademark to identify the product itself, e.g., to say that a student “just loves Milky Way® bars.” You can’t use a trademark for a yearbook without permission.

The purpose of trademarks is to identify the source of a product and give a representation of consistent and desirable quality symbolized by that mark. Any use of a trademark that is likely to cause confusion as to the source, sponsorship or affiliation of a product or that dilutes the strength or tarnishes the image of a mark could
violate the trademark owner’s rights.

Some examples might help to illustrate this idea. Showing a picture of a Nike tennis shoe as part of a section dealing with student fads is not a trademark violation because you are identifying the product. If you used the Nike symbol on the yearbook cover and throughout the yearbook as a theme, it would be a trademark violation
since it implies that Nike sponsored or published the yearbook.

You can show a group of students gathered around a Pepsi machine drinking cans of pop since the Pepsi symbol essentially identifies the product. You cannot use a trademarked phrase from a Pepsi advertising campaign to help sell your yearbook.

There can be other serious consequences from trademark infringement. A school in Colorado had always used the Olympic Rings as a school symbol, which happens to be protected by a special trademark law. The school even had a large scale model of the rings outside the school building. When the staff decided to use the rings
in the yearbook, they contacted the Olympic Committee to request permission. Not only did the Olympic Committee refuse to let them use the Olympic symbol in the yearbook, the school had to remove the rings in front of the school.

Obtaining Permission

If you want to use materials that are copyrighted or trademarked, you need to get permission from the copyright or trademark holder. Here are some steps to follow:

Find out who holds the copyright or trademark.

A published work may include the copyright holder’s name and address in the material. If neither is there, you can try the local library, or looking up the ownership on the internet, e.g., at the websites of the United States Patent and Trademark Office or the U.S. Copyright Office. Many libraries have directories containing publisher’s
addresses and telephone numbers. You may be able to obtain permission to use trademarked material from the corporation that owns the trademark.

Contact the copyright or trademark holder.

You can try contacting them by telephone, but they may want you to submit your request in writing. Include the following information:

• Title, author and/or editor of work to be reproduced.
• Exact material you want to use including page numbers, chapters, and amount. If possible, include a photocopy of the material.
• Number of copies of your publication.
• Use of materials. In other words, where you want to include the material and how it will be used.
• Form of distribution.
• Distribution location.
• Whether you will sell the material.

Allow ample time to receive permission.

Some sources recommend that you allow at least a month, but to be safe, you need to allow even more time. The copyright holder may have questions or need assurance on some points. If you want to use copyrighted or trademarked material, make the decision as early as possible and immediately apply for permission for
use.

The copyright holder may want to charge you a fee for using the material. You may receive permission to use the material with some restrictions. It is very important to observe these restrictions carefully to avoid delays in your publication. Submit a copy of the permission to use document to your printer along with protected material.

Then, your printer will know you have the right to use the material, and he will not delay publication.

What is a Copyright?

Copyright law protects the individual’s right to control the use of their intellectual property. Copyright law applies to literature, music, lyrics, plays, choreography, pictures, photos, sculptures, graphics, movies, audiovisual works and sound recordings. In the past, copyrighted works needed to display the copyright symbol. Since
1989, however, works published without the statutory notice are still protected by copyright, although there are legal benefits to using statutory notice, which consists of the © symbol, the name of the author of the work and date of publication. Without written consent, you should assume that all published works, including works
posted on the internet, and even some unpublished works, are protected by copyright law, although you can safely assume that pre-100 works are in the public domain and thus unprotected by copyright.

Copyright law protects the following:

• The expression of ideas, but not the ideas. You can’t copyright ‘freedom’ or ‘environmentalism’. If an author presents a unique definition of freedom or has a new way of describing environmentalism, it can be protected by copyright. Copyright also protects artistic creation, but not the underlying concept. While drawing a cat to look like Garfield may constitute copyright infringement, merely creating a new drawing of a generic cat is not copyright infringement.

• The selection and arrangement of facts may be protected by copyright, but not the facts themselves. If you read a newspaper story about a rock star’s wedding, subject to exceptions noted below, you can’t copy the newspaper’s description of the wedding, but you can include the marriage date in an article in your yearbook.

Copyright law does not protect:

• titles
• phrases
• procedures, processes, systems
• any work of the United States Government

Copyright on Student Work

Student work is also subject to copyright restrictions. Whether students own the rights in their work product depends on circumstance. Work-for-hire is material produced while employed by a person or company as part of your employment. Such material belongs to the employer. If the student wrote an article or drew an
illustration in a work-for-hire situation, the employer owns the copyright.

Some college newspaper and yearbook staff employees regularly contribute work to the publication an receive payment for their work.Unless they have a written agreement with their editors, the work belongs to the publisher.

On the other hand, a free-lance photographer or journalist who only contributes occasionally to a
publication would likely not be considered an employee, and the copyright in their work product would therefore generally not be owned by the employer. Freelance work in general is only available for use in one specific publication. The free-lancer continues to own the copyright on his/her material unless there is specific work-for-hire contract or assignment of such rights to the employer.

Most high school journalists do not receive payment for their work. If they submit a story, poem, drawing,  photograph, etc., to the newspaper or yearbook, they have given permission for the work to be used only once in that specific issue. Any re-use of the work or use in a different medium e.g., the internet, would require a
separate request for permission. It’s a good idea to get written permission from students before you include their work in your publication. That way, you avoid any possible controversy.

Public Domain

Copyright doesn’t last forever. Any work whose copyright has expired is considered to be in the public domain. You can safely use any of these works. How do you know if a work is in the public domain? Effective October, 1998:

• An author’s copyright on his work is for his lifetime plus seventy years after his death.
• Copyright on works-for-hire (example: an article in a magazine) lasts for 95 years after the date of first publication.

All works published prior to 1923 are now in the public domain, but subsequent revised, edited or updated versions could still be protected by copyright. Anonymous work is still protected by copyright and only enters the public domain on the same basis as any other copyrighted material.

Fair Use

In case you want to use portions of a work that are not in the public domain, there are some situations in which you may use such work. The doctrine of fair use may allow a journalist to copy a limited portion of published material, such as in news reporting, editorials or for criticism, education and research. For example, a journalist can use limited quotes from a novel to illustrate his opinions in a book review. There are several important criteria in determining fair use, which is decided on a case-by-case approach. It will be difficult to take advantage of the fair use defense if you include a substantial work, or use the work for profit. For example, you can’t copy a book word for word, add a few lines of criticism, and sell it as an original work. If you
do, you’ll be committing two violations of the principle of fair use.

Copyright Infringement

If you use copyrighted material without permission, you may be liable for copyright infringement. Copyright infringement can result in a lawsuit and some very heavy penalties for your publication and your school. IF you are guilty of willful infringement-using material that you know is under copyright-the penalties can be even more
harsh. The court can issue an injunction prohibiting distribution of the material. It can also assess your school damages, and possible criminal penalties in case of willful infringement.

Use of Copyright Materials

Following are some situations where questions might arise about use of copyright material.

Song Lyrics

Subject to “fair use” limitations, you may be able to use a limited number of lines of a song’s lyrics without copyright infringement. Assuming it is “fair use,” it is also appropriate to credit the author.

Poetry

You can use brief quotes from poetry as long as the quote does not constitute a substantial portion of the work. If you are unsure whether a quote represents a substantial portion of the material, ask to see the whole poem. Remember four lines of poetry are a small portion of an epic poem, but an entire haiku is less than four lines. If possible, format the poetry with the same alignment as the original, and give the author credit.

Quotes

Brief quotes are generally acceptable. Obviously, you can use quotes that are within the public domain. You can also quote public figures with appropriate attribution. For example, you can use a brief quote by President Clinton from Time Magazine, but you should include the citation.

Book, Song or Movie Titles

Titles are not ‘copyrightable’ because they are by their nature not sufficiently original. They are available to the public without compensation to the author. However, some titles may qualify as trademarks if they are used on merchandising items.

Stamps

Stamps can be reproduced as long as they are not intended for use as counterfeits. In theory, this could mean that you can reproduce stamps in a larger or smaller format that the original. In practice, reproducing a recent stamp like the Elvis stamp is copyright infringement because the artist owns the copyright on the portrait. Therefore you should not reproduce recent stamps without permission.

Cartoon Characters

Any cartoon character in a cartoon strip, TV show or movie may be copyrighted, and is potentially protected by trademark law as well. Even if a student in your school draws a copy of the cartoon character, you my be liable for copyright infringement. Some attorneys argue that a cartoon character can be suggested as long as there
are enough differences between the original and the copy. This can be risky, however. Many cartoon illustrators are very protective of their creations.

The safest approach is to apply for permission to use a character. Sometimes, the artist is very cooperative. In one case, a high school in Minnesota asked Bill Keane, the cartoonist who creates “Family Circus”, if they could use some of his material in their yearbook. Keane gave his permission and drew a special cartoon for them
to use on the cover.

Photographs of Famous People

Celebrities’ photographs are subject to copyright protection, with their rights usually owned by the person who took the photograph or the publisher of the photograph. Usually the copyright holder’s name appears along the side or bottom of the photograph. While you may be able to obtain the right to publish photographs of newsworthy people from press services or photo archives, use of a celebrity photograph to sell or advertise a product or service may also violate the celebrity’s right of publicity.

Movie and Television Characters

The names and characteristics of movie and TV characters may be copyrighted material that you cannot use without permission. For instance, you might be able to purchase a photograph of Dana Carvey dressed as ‘Garth’ from a a press service to use in the yearbook trends segment. However, you can’t use the character of Garth as your yearbook narrator. You could dress up another student to look like Garth, but if you use too many of Garth’s characteristics, you can be sued for infringement if you use it without permission.

Games and/or Game Boards

Games such as Monopoly, Trivial Pursuit, etc. are also subject to copyright and trademark protection and cannot be reproduced without permission. One school decided to use a Monopoly theme in their yearbook. Unfortunately, they failed to get permission from Parker Brothers before they sent the yearbook to the printers. As soon as Parker Brothers became aware of the situation, they flew in a lawyer to supervise the destruction of every copy of the yearbook.

Currency

In the past, currency could not be reproduced. Only ‘play’ money could be used in a yearbook or newspaper. Now the laws have changed. You can reproduce currency as long as it lacks reproductive detail. You can safely include images or currency in your publication as long as its size and color are not the same as the original. There are no restrictions on the reproduction of coins.

Internet

Publishing issues with regard to the internet are essentially the same as other types of publishing. The format is electronic with worldwide reach and access. Rights and issues relating to publicity and privacy, libel, obscenity, and copyright and trademark must still be considered if the material is posted on the internet or taken from
the internet. No assumptions should be made that because something is posted on a web page, it is in the public domain.

Copyright and trademark rights still apply and permission must be obtained from the owner, who may not necessarily be the web page owner. Similarly, material that otherwise might be obscene or libelous would likely be so when posted or taken from the internet. Posting materials on the internet may have some unexpected, yet far reaching consequences.

As materials may be accessed worldwide, you may find yourself subject to remote jurisdictions. U.S. courts have obtained jurisdiction over individuals in other states due to their postings on the internet.

You may install EZBook either from the installation CD or from our website: http://www.yearbooklife.com/yearbook-software/ezbook/

If you are installing from the CD, place the CD in your drive. On most Windows machines, the installer will auto-run. If the installer runs by itself, you may skip to the installation wizard step. Open My Computer and go to your CD drive. Then go to the Windows Installer folder. There will be only one file inside the Windows Installer folder. This is the EZBook installer. Please double-click on that file. This will bring up the Windows installation wizard. Click on Next to continue. This will bring up the Terms and Conditions. Please read them and, if you agree, press I Agree. Now you will have to choose a location to install the program into. If you are unsure of where to install it, simply leave it at the default location shown, and press Install. EZBook will now be installed to your computer. A shortcut to EZBook will be placed on your desktop. If you wish to run EZBook now, you may press Finish. If you do not wish to run EZBook at the present time, uncheck the Run EZBook box and then press Finish. When the EZBook program is launched, it automatically checks to see if there is an update available on the Internet. If there is an update available, EZBook will automatically download and install the update.

You will not lose any work that you have done and your book will be completely compatible with the updated version.

The  link below shows an example of a completed Book Proof Authorization Form. Please review both pages to review how this form should be completed. Thank you.

Download Book Proof Authorization Form

IMPORTANT

YEARBOOK RESUBMISSIONS – IF YOU FIND NUMEROUS OR IMPORTANT MISTAKES ON YOUR PROOF YOU MAY NEED TO MAKE ALL OF THE CORRECTIONS AND RESUBMIT YOUR BOOK TO US.

If you are resubmitting your yearbook due to errors on the proof you MUST follow the instructions listed below:

PICTAVO and EZBOOK ONLINE USERS:

A. Email service@yearbooklife.com with the following information:

1. School Name
2. Job Number
3. Pictavo Administrators Name
4. Request to Reopen book for resubmission

B. Make all of your corrections, approve, and submit your book again. Be sure to review all of your changes carefully since we do not offer a second proof due to time restraints.

C. If you have received a printed proof copy be sure to send the proof and authorization form back to us at the address below. Without both we cannot continue to process your book. If you have received a PDF Proof follow the instructions within the email and return the completed Proof Authorization form back to us.

EZBOOK DESKTOP USERS

A. Reopen your book and make corrections. After all your corrections are made in EZBook you will need to Save and Export your book again then burn that file to a CD, DVD or put it on a flash drive. Be sure to label your CD, DVD or flash drive with your school name and job number.

B. You must circle any corrections you have made on your color proof in RED ink and list your corrections on the back side of the red Proof Authorization form enclosed.

C. Ship the entire proof, your new yearbook file,  and the authorization form back to us at:

YearbookLife

9710 Stirling Road, Ste. 102

Cooper City, Fl  33024

954-447-5157

888-680-0143

Reminder: There is a $100 resubmission fee to resubmit your book.  The delivery date of your book will be rescheduled once the resubmitted files are received and all authorization and/or proofs are returned.

THE ABOVE PROCESS IS NOT REQUIRED IF YOU WOULD LIKE

US TO CORRECT THE MISTAKES IN YOUR BOOK FOR YOU. SEE BOOK CORRECTION INSTRUCTIONS ENCLOSED