WIGGINTON, Judge.
Appellant filed its complaint pursuant to F.S. Chapter 87, F.S.A., seeking a judicial declaration that it is exempt from the payment of a sales tax on rental receipts received by it from a lease of its trucks to Lykes Bros., Inc., a Florida corporation. From an adverse decree plaintiff has appealed.
The controlling facts in the case are not in dispute. Appellant is a resident corporation of Florida engaged in the business of leasing to others...
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