A newspaper publisher and commercial printer failed to demonstrate eligibility for a sales and use tax exemption for industrial machinery and equipment used in expanding manufacturing facilities to increase productive output by at least 10%. To reach the 10% requirement, the publisher erroneously counted custom and circulation inserts separately from newspaper. Since the exemption states that component parts of a newspaper, like the inserts, are not to be treated separately for tax purposes, the publisher was not entitled to a refund of sales and use tax paid. (Times Publishing, Co. v. Department of Revenue, Florida Department of Revenue, DOAH Case Nos. 08-3938 and 08-3939 (DOR 10-01-FOF), February 11, 2010.