STATE EX REL. DRUM SERVICE COMPANY OF FLA. v. KIRK

No. 39291.

234 So.2d 358 (1970)

STATE of Florida ex rel. DRUM SERVICE COMPANY OF FLORIDA, a Corporation, Relator, v. Claude R. KIRK, Jr., Governor, Tom Adams, Secretary of State, Fred O. Dickinson, Jr., Comptroller, Broward Williams, Treasurer, Earl Faircloth, Attorney General, Doyle Conner, Commissioner of Agriculture, and Florida T. Christian, Commissioner of Education, Together Constituting the Florida Department of Revenue, and Fred O. Dickinson, Jr., As Comptroller of the State of Florida, Respondents.

Supreme Court of Florida.

April 22, 1970.


Attorney(s) appearing for the Case

Charles D. McClure, of McClure, Wigginton & McClure, Tallahassee, and Andrews, Smathers, Tepper & Pleus, Orlando, for relator.

Earl Faircloth, Atty. Gen., and T.T. Turnbull, Asst. Atty. Gen., for respondents.


BOYD, Justice.

This cause is before us on petition for writ of mandamus and the return of respondents thereto. The issue presented is whether the purchase of fuel oil used by relator in fireblasting steel drums is a retail sale subject to sales and use taxes under Florida Statutes Chapter 212, F.S.A.

Relator, a corporation qualified to do business in the State of Florida, is engaged in the business of reconditioning steel drums which are then sold to purchasers...

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