JES Publishing Corp. v. Florida Department of Revenue

On account of purchases from October 1, 1989, through September 30, 1994, of certain tangible personal property, the Department of Revenue (DOR) assessed JES Publishing Corporation (JES) for sales tax. Contending these purchases were exempt as “professional, ... or personal service transactions that involve sales as inconsequential elements for which no separate charges are made,” § 212.08(7)(v)l., Fla. Stat. (1991), JES filed a petition for reconsideration and now appeals DOR’s denial of that petition. We affirm.

JES publishes the Boca Raton Magazine (as DOR concedes). In its assessment, DOR…