SOUTHERN PAVING CO. v. STATE, DEPT OF REV.

No. YY-166.

399 So.2d 11 (1981)

SOUTHERN PAVING COMPANY and Taft Asphalt Company, Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied June 24, 1981.


Attorney(s) appearing for the Case

Daniel J. Wiser of Roberts, Miller, Baggett, LaFace, Richard & Wiser, Tallahassee, for appellants.

Jim Smith, Atty. Gen., Linda C. Procta, Asst. Atty. Gen., for appellee.


PER CURIAM.

The appellant Southern Paving Company appeals from an agency order to pay additional sales tax on asphalt, based on an invoiced amount from Taft Asphalt, a wholly owned subsidiary. Southern claims that it paid the correct sales tax under § 212.06(1)(b), Florida Statutes, regarding manufacturing within a company for its own use. The Department of Revenue asserts that tax is due under § 212.05 because asphalt was sold from Taft to Southern as separate...

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