Division of Administrative Hearings, Florida
Filed: Feb. 20, 2007
The issue in this case is whether the Petitioner, A.L.S.S., Inc. (Petitioner), is entitled to a refund in the amount of $3,261.47, for sales tax paid on the purchase of a new automobile.The refund must be denied because the sale was taxable at the time of the transaction. Use is construed by the Florida title of the vehicle.