OFFSHORE POWER v. DEPT. OF REVENUE

No. SS-319.

389 So.2d 1253 (1980)

OFFSHORE POWER Systems, an Unincorporated Joint Venture between Westinghouse Electric Corporation, a Pennsylvania Corporation, and Westinghouse International Power Systems Company, Inc., a Delaware Corporation, Appellant, v. The DEPARTMENT OF rEVENUE OF THE sTATE OF fLORIDA, AND gERALD A. Lewis, As Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

November 17, 1980.


Attorney(s) appearing for the Case

Ralph H. Martin and Stephen H. Durant of Martin, Ade, Birchfield & Johnson, Jacksonville, for appellants.

Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., for appellees.


BOOTH, Judge.

This cause is before us on appeal from a summary final judgment entered against plaintiff in its suit for a refund under Florida Statutes § 212.08(5)(b) 1. & 3., which provides as follows:

1. Industrial machinery and equipment purchased for use in new businesses which manufacture, process, compound, or produce for sale items of tangible personal property at fixed locations shall be considered exempt from the tax imposed by this chapter...

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