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WANDA MARINE CORP. v. STATE, DEPT. OF REVENUE

No. V-13.

305 So.2d 65 (1974)

WANDA MARINE CORPORATION, a Delaware Corporation, Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 15, 1975.

Attorney(s) appearing for the Case

Allan L. Hoffman, West Palm Beach, for appellant.

Robert L. Shevin, Atty. Gen., and J. Kendrick Tucker, Asst. Atty. Gen., for appellee.

MASON, Associate Judge.

This is an appeal from a final judgment of the Circuit Court of Leon County upholding the decision of the Department of Revenue of the State of Florida which held that a certain yacht owned by the appellant corporation and which had been imported into Florida from Holland was subject to the use tax imposed by the Department of Revenue under the provisions of Chapter 212, F.S. The facts essential for the resolution of the issues before this...

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