AMERICAN VIDEO CORP. v. LEWIS

No. SS-129.

389 So.2d 1059 (1980)

AMERICAN VIDEO CORPORATION, Appellant, v. Gerald A. LEWIS, Comptroller of the State of Florida, and Florida Department of Revenue, a State Agency, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied November 21, 1980.


Attorney(s) appearing for the Case

Robert S. Goldman, of Thompson, Wadsworth, Messer & Rhodes, Tallahassee, for appellant.

Jim Smith, Atty. Gen., and Wilson Crump, II and Barbara Staros Harmon, Asst. Attys. Gen., for appellees.


LARRY G. SMITH, Judge.

American Video, a provider of cable T.V. service in Broward County, appeals an order of the Comptroller (adopting in toto the hearing officer's recommended order) denying a claim for refund of taxes and penalties assessed under the sales and use tax law, Chapter 212, Florida Statutes. Appellant maintains that the items of property forming the basis for the dispute consisting of hooks, cables, transformers, rods, ferrules, and the like...

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