TROPICAL SHIPPING & CONST. CO., LTD. v. ASKEW

No. 49823.

364 So.2d 433 (1978)

TROPICAL SHIPPING & CONSTRUCTION COMPANY, LTD., a Bahamas Corporation Authorized to Do Business in Florida, Appellant, v. Reubin O'D. ASKEW et al., Appellees. BIRDSALL, INC., a Florida Corporation, Appellant, v. Reubin O'd. ASKEW et al., Appellees.

Supreme Court of Florida.

Rehearing Denied December 8, 1978.


Attorney(s) appearing for the Case

Philip T. Weinstein of Cunningham & Weinstein, Miami, and Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellants.

Robert L. Shevin, Atty. Gen., and Caroline C. Mueller, Asst. Atty. Gen., Tallahassee, and William B. Corbett, Jr., Tallahassee, for appellees.


ADKINS, Justice.

We have before us a case in which a judge from the Second Judicial Circuit passed directly upon the constitutionality of Section 212.08, Florida Statutes (1973) which provides a partial exemption from Florida's sales and use taxes for vehicles and vessels engaged in interstate or foreign commerce. We have jurisdiction pursuant to Article 5, Section 3(b)(1), Florida Constitution.

Tropical Shipping & Construction Co. [hereinafter referred...

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