been included herein. (3) It is further declared to be the specific legislative intent to exempt from the tax ... only such ,.. uses ... to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. § 212.21, Fla. Stat. In Magazine Publishers, after finding the newspaper exemption unconstitutional, the Florida Supreme Court turned to Florida law to determine the proper remedy and focused on section 212.21. 604 So.2d at 463-64. According to the Florida Supreme Court, the statute “makes it clear that as between the imposition of the tax or the granting of an exemption, the tax shall prevail.” Magazine Publishers, 604 So.2d at 463; see also Thayer v. South Carolina Tax Comm’n, 307 S.C. 6, 413 S.E.2d 810, 815 (1992) (<HOLDING>). Similarly, in this case, Florida law
holding that although exemption from use tax granted to religious publications violated first amendment exemption was severable from statute and thus taxpayer was still responsible for use tax on real estate advertising publication holding act qualifies as exemption statute under exemption 3 holding that when interpreting tax exemption statutes we strictly construe the statute in favor of taxation and against exemption holding that challenge to tax exemption could not be pursued solely on taxpayer basis because it did not involve expenditure of tax funds holding one who claims tax exemption has burden of showing entitlement to exemption