Division of Administrative Hearings, Florida
Latest Update: Aug. 11, 1989
The issue to be decided is whether or not the Department of Revenue may impose a 5% use tax upon the vessel, "Binghamton Too," of $23,750 plus 25% penalty and interest upon the theory that sufficient situs in Florida exists for imposition of Florida's use tax upon the sale price of the subject vessel, which was imported into Florida for use and storage.5% use tax plus 25% penalty and interest on sale price was properly imposed on vessel due to sufficient sites in Florida imported here for use and storage
