DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLANT,
v.
CONTINENTAL DEVELOPERS & CONVERSIONS, INC., APPELLEE
DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLANT,
CONTINENTAL DEVELOPERS & CONVERSIONS, INC., APPELLEE
506 So. 2d 436
Florida District Court of Appeal, Second District (1987)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
We affirm the trial court’s determination that no use tax was owed by the owner of a yacht which the trial court was entitled to, and did, conclude never came to rest, but only temporarily stopped, in Florida solely for repairs to correct its unseaworthy condition while enroute to Texas where it was to be permanently berthed. See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. State, 305 So. 2d 65 (Fla. 1st DCA 1974).
CAMPBELL, A.C.J., and LEHAN and HALL, JJ., concur.
Other
ORDERED that said motion is hereby dismissed. See Parker v. Baker on motion for rehearing, 499 So. 2d 843, 846 (Fla. 2nd DCA 1986). It is further
ORDERED that appellee’s reply to motion for attorney’s fees is hereby denied.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Dep't OF Revenue v. Yacht Futura Corp., 510 So. 2d 1047 (Fla. 1st DCA 1987)…t constitute a use or storage so as to activate Florida’s taxing statutes. See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of Revenue, State of Florida v. Continental Developers & Conversions, Inc., 506 So. 2d 436 (Fla.2d DCA 1987). The two recent decisions of this court relied upon by DOR, United Engines, Inc. v. Department of Revenue, State of Florida, 508 So. 2d 459 (Fla. 1st DCA 1987), and Department of Revenue, State of Florida v. G.R. Swan Enterprises,…
Authorities Cited
- Alton (Bud) Parker v. Baker, 499 So. 2d 843 (Fla. 2d DCA 1986)
- City OF Gainesville v. Cribb, 305 So. 2d 65 (Fla. 1st DCA 1974)
- Wanda Marine Corp. v. State, 305 So. 2d 65 (Fla. 1st DCA 1974)