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GREAT LAKES DREDGE & DOCK CO. v. DEPT. OF REV.

No. LL-394.

381 So.2d 1078 (1979)

GREAT LAKES DREDGE & DOCK COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

June 7, 1979.

Attorney(s) appearing for the Case

Joseph C. Jacobs, James R. McCachren, Jr., and J. Lawrence Johnston, of Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellant.

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Dept. of Legal Affairs, Tallahassee, for appellee.

MELVIN, Acting Chief Judge.

Great Lakes Dredge & Dock Company has perfected its timely appeal from the final order of the Department of Revenue whereby the appellant was assessed the total sum of $186,083.91 in sales tax, use tax and interest.

It is the position of the Department of Revenue that the Great Lakes Dredge & Dock Company is responsible for the sales and use tax, as well as assessed interest, by reason of its participation in Florida in...

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