DEPARTMENT OF REVENUE v. B & L CONCEPTS, INC.

No. 92-313.

612 So.2d 720 (1993)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. B & L CONCEPTS, INC., et al., Appellees.

District Court of Appeal of Florida, Fifth District.

January 29, 1993.


Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and James McAuley and Lealand McCharen, Asst. Attys. Gen., Dept. of Legal Affairs, Tax Section, Tallahassee, for appellant.

J. Lester Kaney and Robert A. Merrell, III, of Cobb Cole & Bell, Daytona Beach, for appellees.


PER CURIAM.

In summary, Chapter 212, Florida Statutes, The Florida Revenue Act of 1949, provides for a sales tax on the sale1 of tangible personal property and certain other transactions but not on services. For example, if a person buys a part at an automobile parts store and takes it to a mechanic who charges for his services to install the part on a car, the vendor of the part collects sales tax on the price of the part, but the mechanic...

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