A publication in Florida which consisted of fifty-nine percent advertising was exempt from tax on the cost of publishing and printing under Section 212.08(7), F.S. The publication qualified for this exemption even though not all of its publications were distributed free of charge. Out of the 25,000 copies distributed, 286 were mailed as paid subscriptions and 200 were sold through a book store. The Florida Department of Revenue determined that the number of publications sold in comparison with those distributed for free was not sufficient to prevent the cost of printing from being exempt. (Florida Department of Revenue, FL-TAA 04A-024, March 21, 2004)