According to Florida Statute Section 212.08(7)(W), inserts sold as a component of newspapers are not subject to sales tax. To satisfy the requirements, the inserts must be printed by the publisher as part of the newspaper or delivered directly to the publisher by any other printer for inclusion in a distributed newspaper and labeled as part of the designated newspaper to which they were inserted. (Technical Assistance Advisement, No. 07A-033, Florida Department of Revenue, October 5, 2007)