ASPHALT PAVERS, INC. v. DEPT. OF REVENUE

No. 89-2126.

584 So.2d 55 (1991)

ASPHALT PAVERS, INC., John Carlo Florida, Inc., Columbia Paving, Inc., Couch Construction Company, Inc., General Asphalt Company, Inc., Hardrives of Delray, Inc., Wiley N. Jackson Company, Pan American Construction Company, Pavex Corporation, Suncoast Paving, Inc., Basic Asphalt & Construction Corp., Duval Asphalt Products, Inc., Florida Asphalt Paving Company, Weekley Asphalt Paving, Inc., the Brewer Company of Florida, Inc., Gator Asphalt Company, Inc., Dickerson Florida, Inc., Okaloosa Asphalt Enterprises, Inc., Orlando Paving Company, and Adams Construction Company, v. DEPARTMENT OF REVENUE and The Office of The Comptroller, State of Florida, Appellees.

District Court of Appeal of Florida, First District.

July 18, 1991.


Attorney(s) appearing for the Case

F. Alan Cummings, Bruce Leinback, and Mary M. Piccard of Cummings, Lawrence & Vezina, P.A., Tallahassee, for appellants.

Robert A. Butterworth, Atty. Gen., Joseph C. Millichamp, III, Jeffrey M. Dikman and Eric J. Taylor, Asst. Attys. Gen., for appellees.


NIMMONS, Judge.

Appellants brought an action in the Leon County Circuit Court seeking a declaratory judgment that "liquid asphalt" purchased by them to make "hot mix" qualified for exemption from sales and use taxes under Chapter 212, Florida Statutes. Appellants are paving contractors who install paving known as "hot mix" or "asphaltic concrete" on roads, highways, and other surfaces. Appellants regularly purchase large...

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