DEPT. OF REVENUE v. MOBILE HOME INDUSTRIES

No. AK-119.

463 So.2d 1160 (1984)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. MOBILE HOME INDUSTRIES, INC., Appellee.

District Court of Appeal of Florida, First District.

September 26, 1984.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen. and Jeff Kielbasa, Asst. Atty. Gen., Tallahassee, for appellant.

P. Kevin Davey of Douglass, Davey & Cooper, Tallahassee, for appellee.


BOOTH, Judge.

This cause is before us on appeal from the summary final judgment of the Circuit Court, Leon County, holding appellee entitled to credit for sales tax paid pursuant to Section 212.17(2), Florida Statutes (1977). The question presented is whether appellee is disqualified from receiving the credit or refund authorized by Section 212.17(2), as contended by appellant, because of the procedures followed on the sale, repossession, and resale of the tangible...

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