A free publication, distributed monthly in Florida is subject to use tax on the “cost price” of production because the publication is not comprised primarily of advertising. Florida law, Section 212.08(7)(w), F.S. provides an exemption for free, circulated publications whose content is mainly advertising. Because the publication in question contains both an address book and gift certificate section it does not fulfill the advertising qualification and therefore is not exempt from tax. (TAA No. 04A-046, Department of Revenue, August 6, 2004)