REID v. EXPORTS, INC.

No. 79-503.

388 So.2d 1332 (1980)

David REID and the Department of Revenue, State of Florida, Appellants, v. EXPORTS, INC., and the Palm Beach County Board of Tax Adjustment, Appellees.

District Court of Appeal of Florida, Fourth District.

October 8, 1980.


Attorney(s) appearing for the Case

Jay R. Jacknin of Christiansen, Jacknin & Meyers, Palm Beach, for appellant David Reid.

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellant Department of Revenue.

William J. Bosso of Bosso & Bosso, Riviera Beach, and Mark B. Packer of Nelle & Packer, Bellingham, Wash., for appellee Exports, Inc.


PER CURIAM.

The trial court ruled that the inventory owned by the appellee, Exports, Inc. and stored in U.S. Customs bonded warehouses solely for export from the United States was not subject to state and ad valorem taxation. On the authority of the following cases we believe the trial court's ruling was correct: McGoldrick v. Gulf Oil Corporation, 309 U.S. 414, 60 S.Ct. 664, 84 L.Ed. 840 (1940); Epstein v. Lordi,

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