Nikki Fried, a Democrat, is directing all of the state offices she runs to defy Governor Ron DeSantis, a Republican, who says he wants flags to be flown at half-staff to pay tribute to the late conservative radio show host ... who died last week of lung cancer.

Fried says, "Lowering to half-staff the flag of the United States of America is a sacred honor that pays respect to fallen heroes and patriots." She clearly doesn't put Limbaugh in that bucket, because she added ... "We will not celebrate hate speech, bigotry, and division."

She also called the Governor's call to honor Limbaugh a "partisan political tool."

Fried's agency -- the Florida Department of Agriculture and Consumer Services -- also shared the state's official flag protocol, which says ... "the flag is to be lowered primarily for federal officials including the President, Vice President, Justices of the U.S. Supreme Court, Speaker of the U.S. House, members of Congress from Florida, prominent State of Florida officials, and Florida law enforcement officers, firefighters, and members of the Armed Forces from Florida who have died in the line of duty."