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S & W AIR VAC v. DEPT. OF REVENUE

No. 96-2936.

697 So.2d 1313 (1997)

S & W AIR VAC SYSTEMS, INC., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Fifth District.

August 22, 1997.

Attorney(s) appearing for the Case

Patrick F. Roche and J. Patrick Anderson, of Frese, Nash & Torpy, P.A., Melbourne, for Appellant.

Robert A. Butterworth, Attorney General, and Joseph C. Mellichamp, III, Senior Assistant Attorney General; James McAuley and Elizabeth T. Bradshaw, Assistant Attorneys General, Tallahassee, for Appellee.

GRIFFIN, Chief Judge.

S & W Air Vac Systems, Inc. ["S & W"] appeals a final administrative decision by the Department of Revenue ["the Department"] which adopted a hearing officer's recommendation that S & W is liable to the Department for use taxes as the licensee of real property pursuant to section 212.031, Florida Statutes (1995).1 We affirm.

S & W owns coin-operated machines, referred to here as "air-vac" machines...

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