HMY NEW YACHT SALES v. DEPT. OF REVENUE

No. 95-4169.

676 So.2d 1385 (1996)

HMY NEW YACHT SALES, INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied August 19, 1996.


Attorney(s) appearing for the Case

Cynthia S. Tunnicliff of Pennington, Culpepper, Moore, Wilkinson, Dunbar & Dunlap, Tallahassee, for Appellant.

Robert A. Butterworth, Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for Appellee.


BARFIELD, Chief Judge.

HMY New Yacht Sales, Inc. (HMY) challenges a final order of the Department of Revenue (DOR) adopting the hearing officer's findings of fact, but rejecting her conclusions of law and finding that HMY is liable for the payment of use tax and interest on a yacht which it purchased for resale, but which was also used by HMY and by the manufacturer for demonstration and general sales promotional purposes. We affirm the finding that HMY is liable...

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