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DEPT. OF REVENUE v. MAGAZINE PUBLISHERS OF AM., INC.

No. 75201.

565 So.2d 1304 (1990)

DEPARTMENT OF REVENUE, Appellant, v. MAGAZINE PUBLISHERS OF AMERICA, INC., et al., Appellees.

Supreme Court of Florida.

Rehearing Denied September 10, 1990.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Kevin J. O'Donnell, Asst. Atty. Gen., Tallahassee, for appellant.

James M. Ervin, Jr. and Michael L. Rosen of Holland & Knight, Tallahassee, for Magazine Publishers of America, Inc., The Hearst Corp., Time, Inc., Golf Digest/Tennis, Inc., and Meredith Corp.

Laura Besvinick of Greer, Homer & Bonner, P.A., Miami, for The Miami Herald Pub. Co.

Barry Richard and William L. Hyde of Roberts, Baggett, LaFace & Richard, Tallahassee, for The Florida Press Ass'n, The Tallahassee Democrat, Inc., Florida Pub. Co., and Citrus Pub. Co., Inc.

Timothy J. Warfel of Messer, Vickers, Caparello, French, Madsen & Lewis, P.A., Tallahassee, for Florida Catholic Conference, Inc., The Voice Pub. Co., Inc., and Daughters of St. Paul, Inc.

Cecil L. Davis, Jr., Tallahassee, for Florida Baptist Witness, Inc.

EHRLICH, Chief Justice.

Magazine Publishers of America, Inc.; The Hearst Corporation, Time, Inc.; Golf Digest/Tennis, Inc.; and Meredith Corporation (Magazine Publishers) filed suit against the Florida Department of Revenue (Department) challenging the constitutionality of the imposition of sales tax on the retail sale of secular magazines pursuant to chapter 212, Florida Statutes (1987). The trial court granted the Magazine Publishers' motion for summary judgment...

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