CALHOUN

v.

CRANDON WHOLESALE DRUG CO.

Citator

Cited By

• Florida Hi-Lift v. Dep't OF Revenue, 571 So. 2d 1364 (Fla. 1st DCA 1990)
  …al, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration.” The foregoing provision was interpreted in Richard Bertram & Co. v. Green, 132 So. 2d 24, 26 (Fla. 3d DCA 1961), cert. denied, 135 So. 2d 743 (Fla. 1961), appeal dismissed, 136 So. 2d 343 (Fla.1961), wherein the court held: It is apparent from a reading of the definition of “sale” that a lease of tangible personal property is, in fact, a sale. When a statute contains a definition of a wo…
• Dep't OF Revenue v. B & L Concepts, Inc., 612 So. 2d 720 (Fla. 5th DCA 1993)
  …17), Florida Statutes, which defines “sales price” as being “the total amount paid for tangible personal property, including any services that are a part of a sale_” See Richard Bertram & Co. v. Green, 132 So. 2d 24 (Fla. 3d DCA 1961), cert. denied, 135 So. 2d 743 (1961), appeal dis’m., 136 So. 2d 343 (Fla.1961). See also, 1 Fla. State and Local Taxes, §§ 14.-01[3][b][ii][D][I] and 14.02[8] (Fla. Bar 1984). The vendor argues that sales taxes should not be imposed on delivery charges on rental equipment where…