JOANOS, Judge.
Allis-Chalmers Credit Corp. ("ACCC") has appealed the final order of the State of Florida Department of Revenue which assessed intangible tax against ACCC's notes receivable which arose out of the sales of equipment in Florida. We affirm.
The issues before us are (1) whether, under the express provisions of Section 199.112, Florida Statutes, ACCC had sufficient business situs in the state for the
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