BOCA RATON PUB. CO. INC. v. DEPT. OF REV.

No. AE-186.

413 So.2d 106 (1982)

BOCA RATON PUBLISHING COMPANY, INC., Appellant, v. DEPARTMENT OF REVENUE, and Gerald A. Lewis, Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

April 14, 1982.


Attorney(s) appearing for the Case

James A. Rich, West Palm Beach, for appellant.

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


PER CURIAM.

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...

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