Division of Administrative Hearings, Florida
Filed: Jan. 05, 2000
Whether Petitioner owes sales and use tax (plus penalties and interest) to the Department of Revenue (Department), as alleged in the Department's November 1, 1999, Notice of Decision.Yacht owner not eligible for "bare boat" charter exemption from use tax where yacht not used exclusively for purposes of furthering owner`s "bare boat" charter operation in Florida.
