Division of Administrative Hearings, Florida
Filed: Aug. 14, 2008
The issue is whether Petitioner showed by a preponderance of the evidence that it is entitled to a refund of $1,500,216.60 in sales and use tax paid during the period from January 2005 through January 2007 to purchase industrial printing machinery that allegedly satisfied the statutory requirement for a 10 percent increase in productive output for printing facilities that manufacture, process, compound or produce tangible personal property at fixed locations in the state within the meaning of Subsection 212.08(5)(b), Florida Statutes (2005), and Florida Administrative Rule 12A-1.096.1/Exemptions in Subsections 212.08(5)(b) and 212.08(5)(1)(g), Florida Statutes, are properly read in pari materia to treat inserts as component parts of a newspaper rather than separate production to satisfy the 10% requirement in Subsection 212.08(5)(b).