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DEPT. OF REVENUE v. CONTINENTAL DEV

District Court of Appeal of Florida, Second District
Apr 29, 1987
506 So. 2d 436 (Fla. Dist. Ct. App. 1987)

Opinion

No. 86-1870.

March 18, 1987. Rehearing Denied April 29, 1987.

Appeal from the Circuit Court, Collier County, Hugh D. Hayes, J.

Robert A. Butterworth, Atty. Gen. and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellant.

Steven I. Peretz of Kluger Peretz, Miami, for appellee.


We affirm the trial court's determination that no use tax was owed by the owner of a yacht which the trial court was entitled to, and did, conclude never came to rest, but only temporarily stopped, in Florida solely for repairs to correct its unseaworthy condition while enroute to Texas where it was to be permanently berthed. See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. State, 305 So.2d 65 (Fla. 1st DCA 1974).

CAMPBELL, A.C.J., and LEHAN and HALL, JJ., concur.

On Motion For Rehearing

Counsel for appellant having filed a motion for rehearing and or clarification in the above-style case, upon consideration, it is

ORDERED that said motion is hereby dismissed. See Parker v. Baker on motion for rehearing, 499 So.2d 843, 846 (Fla. 2nd DCA 1986). It is further

ORDERED that appellee's reply to motion for attorney's fees is hereby denied.


Summaries of

DEPT. OF REVENUE v. CONTINENTAL DEV

District Court of Appeal of Florida, Second District
Apr 29, 1987
506 So. 2d 436 (Fla. Dist. Ct. App. 1987)
Case details for

DEPT. OF REVENUE v. CONTINENTAL DEV

Case Details

Full title:DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLANT, v. CONTINENTAL…

Court:District Court of Appeal of Florida, Second District

Date published: Apr 29, 1987

Citations

506 So. 2d 436 (Fla. Dist. Ct. App. 1987)

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