The Florida Department of Revenue advises that charges for newspaper delivery services performed by independent carriers are not subject to Florida sales and use tax if the following conditions are met. (1) The delivery charge is separately stated on the invoice. (2) At the time of the initial subscription or subsequent renewal, the subscriber is informed of the delivery charge. (3) The subscriber is informed that the delivery charge can be avoided by “an election to either pick up the newspapers at a distribution center or receive the newspapers by mail.” (TAA No 04A-004, Florida Department of Revenue, January 21, 2004)