DEPARTMENT OF REVENUE v. SKOP

No. 78-2663/T4-328.

383 So.2d 678 (1980)

DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. Harry SKOP and Frederica M. Skop, His Wife, D/B/a Metro News, Appellees.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied May 19, 1980.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellant.

O.H. Eaton, Jr., of Massey, Alper, Wack & Eaton, Altamonte Springs, for appellees.


ORFINGER, Judge.

We are asked to decide here if a weekly publication known as "Metro News" is exempt from sales tax under Section 212.08(6), Florida Statutes (1977). This section exempts "newspapers" from the provisions of the sales tax statute, without defining the term. We must decide if the publication known as "Metro News" is a newspaper as contemplated by the statutory exemption.

The Department of Revenue, which is charged with the responsibility of administering...

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