DEPARTMENT OF REVENUE v. G.R. SWAN ENTERPRISES, INC.

No. BO-94.

506 So.2d 455 (1987)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. G.R. SWAN ENTERPRISES, INC., Appellee.

District Court of Appeal of Florida, First District.

April 15, 1987.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellant.

Ray Graham, Sarasota, for appellee.


JOANOS, Judge.

In this appeal, the Department of Revenue (Department) challenges the trial court's Final Summary Judgment which set aside a use tax assessment against appellee, G.R. Swan Enterprises, Inc., (Swan). The Department asserts that the trial court erred in finding the Department's use tax assessment invalid, and further contends that: 1) the trial court's interpretation of Section 212.05(1)(a)2, Florida Statutes (1983), results in discrimination against...

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