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ALLIED MARINE GROUP v. DEPT. OF REVENUE

No. 97-0914.

701 So.2d 630 (1997)

ALLIED MARINE GROUP, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Fourth District.

November 12, 1997.

Attorney(s) appearing for the Case

Jane W. McMillan and Craig D. Olmstead of Kelley Drye & Warren LLP, Miami, for appellant.

Robert A. Butterworth, Attorney General, and Albert J. Wollermann and Steve Brown, Assistant Attorneys General, Tallahassee, for appellee.

STEVENSON, Judge.

Allied Marine Group, Inc. ("Allied"), a yacht retailer, appeals a final order of the Department of Revenue finding Allied liable for a "use tax" on one of its inventoried yachts ("the Tiara"), which Allied entered into a fishing tournament. We reverse.

The applicable statute defines a taxable "use" as:

the exercise of any right or power over tangible property incident to the ownership thereof, or interest therein, except that...

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