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UPS v. STATE, OFFICE OF COMPTROLLER

No. AS-390.

443 So.2d 263 (1983)

UNITED PARCEL SERVICE, INC., Appellant, v. STATE of Florida, OFFICE OF THE COMPTROLLER, Appellee.

District Court of Appeal of Florida, First District.

December 20, 1983.

Attorney(s) appearing for the Case

Kenneth R. Hart of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for appellant.

Jim Smith, Atty. Gen., Joseph C. Mellichamp, III, Asst. Atty. Gen., for appellee.

MILLS, Judge.

United Parcel Service (U.P.S.) appeals from the Comptroller's final order that determined which U.P.S. vehicles were subject to the partial exemption provided by Section 212.08(9), Florida Statutes (1979), established the ratio formula to be used in computing the use and sales tax due on the vehicles under Section 212.08(9) and denied U.P.S.'s claim for a sales tax refund. We reverse.

U.P.S. operates in Florida and is a carrier certified by the...

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