Opinion
No. II-391.
August 28, 1981.
Petition for Review of Order of State of Florida, Department of Revenue.
Julius F. Parker, Jr., and Susan Potter Whisenand of Madigan, Parker, Gatlin, Swedmark Skelding, Tallahassee, for petitioner.
Robert L. Shevin, Atty. Gen., Patricia S. Turner, Asst. Atty. Gen., John D. Moriarty, Tallahassee, for respondent.
UPON REMAND FOR RECONSIDERATION
Pursuant to the Supreme Court's opinion in Department of Revenue of the State of Florida v. Stan Musial Biggie's, Inc., 387 So.2d 365 (Fla. 1980), this Court has reconsidered its opinion in Stan Musial Biggie's, Inc. v. State Department of Revenue, 363 So.2d 375 (Fla. 1st DCA 1978), and upon reconsideration reverses its prior decision and adopts the opinions of the Supreme Court in Roger Dean Enterprises, Inc. v. State, etc., 387 So.2d 358 (Fla. 1980), and Department of Revenue v. Brunner Enterprises, Inc., 390 So.2d 713 (Fla. 1980). Accordingly, the final order of the Department of Revenue is AFFIRMED.
MILLS, McCORD, and ERVIN, JJ., concur.