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STRAUGHN v. KELLY BOAT SERVICE, INC.

No. I-168.

210 So.2d 266 (1968)

J. Ed STRAUGHN, Director, Florida Revenue Commission; and the Honorable Haydon Burns, Governor; Tom Adams, Secretary of State; Earl Faircloth, Attorney General; Ray E. Green, Comptroller; Broward Williams, Treasurer; Tom D. Bailey, Superintendent of Public Instruction; Doyle Conner, Commissioner of Agriculture; Members, and Composing the Florida Revenue Commission, and Ray Wilson, Sheriff of Okaloosa County, Florida, Appellants, v. KELLY BOAT SERVICE, INC., Appellee.

District Court of Appeal of Florida. First District.

Rehearing Denied June 4, 1968.

Attorney(s) appearing for the Case

Earl Faircloth, Atty. Gen., and Larry Levy, Asst. Atty. Gen., for appellant.

David W. Palmer, Crestview, for appellee.

CARROLL, DONALD, K., Acting Chief Judge.

The defendants in a suit to enjoin the collection of state taxes levied against the plaintiff's deep sea fishing operations have appealed from a final decree entered by the Circuit Court for Okaloosa County, granting such relief.

The basic question presented for our determination in this appeal is whether the plaintiff's said operations were subject to the sales, use, and admission tax laws of the State of Florida ...

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