Boca Raton Publishing Co. v. Department of Revenue

The appellant distributes four weekly publications, free of charge, which he seeks to have exempted from sales tax under Section 212.08(6), Florida Statutes. It is the appellant’s position that it is the clear legislative intent to exempt newspapers, and the word newspaper is unambiguous. Therefore, Rule 12A-1.08, Florida Administrative Code, is invalid insofar as it attempts to restrict newspapers to those publications which are sold and not given to the reader free of charge, and have been entered, or qualified to be admitted and entered, as second class mail matter.

We disagree with…