GRIFFIN, J.
The Department of Revenue ["Department"] appeals the final judgment awarding declaratory relief in favor of Seminole Clubs, Inc., d/b/a/ Mayfair Country Club ["Mayfair"] denying the department's claim for unpaid sales tax on a commercial lease. Because we conclude that sales tax was due on Mayfair's capital expenditures made as a condition of occupancy, we reverse.
On March 11, 1981, Mayfair executed a sixty-seven year and seven month lease with...
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