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DEPT. OF REVENUE v. U.S. SUGAR CORP.

Nos. MM-389, NN-467.

388 So.2d 596 (1980)

DEPARTMENT OF REVENUE, and Department of Banking and Finance, Appellants, v. U.S. SUGAR CORPORATION, Appellee. UNITED STATES SUGAR CORPORATION, Appellant, v. DEPARTMENT OF REVENUE and Department of Banking and Finance, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied October 20, 1980.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Cecil L. Davis, Jr., Asst. Atty. Gen., Tallahassee, for Dept. of Revenue and Dept. of Banking and Finance.

K. Lawrence Gragg of Mershon, Sawyer, Johnston, Dunwody & Cole, Miami, for U.S. Sugar Corp.

SHAW, Judge.

The taxpayer, United States Sugar Corporation, has a division which raises and sells cattle to buyers throughout the United States. All cattle are sold f.o.b. Clewiston, Florida, the location of the corporation's ranch, purchaser providing transportation from Clewiston to the point of final destination.

Based upon the taxpayer's interpretation of § 214.71(3)(a), Florida Statutes (1977), which reads in pertinent part as follows, a refund was...

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