FLORIDA HOTEL & MOTEL ASS'N v. STATE, DEPARTMENT OF REVENUE

No. 92-4323.

635 So.2d 1044 (1994)

FLORIDA HOTEL and MOTEL ASSOCIATION, INC. and Naples Golf and Beach Club, Inc., Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

April 27, 1994.


Attorney(s) appearing for the Case

Robert M. Pierce of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee; Gerald S. Livingston, Orlando; Thomas F. Woods of Gatlin, Woods, Carlson & Cowdery, Tallahassee, for appellants.

Robert A. Butterworth, Atty. Gen., C. Lynne Chapman and Kevin J. O'Donnell, Asst. Attys. Gen., Tallahassee, for appellee.


WEBSTER, Judge.

Appellants, an association representing members of the hotel and motel industry in Florida and a corporation engaged in the hotel and motel business, seek review of a declaratory statement issued by the Florida Department of Revenue (Department). We conclude that the Department correctly opined that tangible personal property purchased by hotels and motels for use in guest rooms incident to their business is not purchased for "resale" and, therefore...

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