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DEPARTMENT OF REVENUE v. CONTINENTAL DEVELOPERS & CONVERSIONS, INC.

No. 86-1870.

506 So.2d 436 (1987)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. CONTINENTAL DEVELOPERS & CONVERSIONS, INC., Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied April 29, 1987.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen. and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellant.

Steven I. Peretz of Kluger & Peretz, Miami, for appellee.

PER CURIAM.

We affirm the trial court's determination that no use tax was owed by the owner of a yacht which the trial court was entitled to, and did, conclude never came to rest, but only temporarily stopped, in Florida solely for repairs to correct its unseaworthy condition while enroute to Texas where it was to be permanently berthed. See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. State, 305 So.2d 65...

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