STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA CONTROL DESIGN AT ENGINEERING, INC., ) ) Petitioner, ) Dork OY. -|- FO Ec ) vs. ) DOAH CASE NOS. 03-2744 pen-t bes ) 03-2745 STATE OF FLORIDA ) 03-2746 DEPARTMENT OF REVENUE, _ ) ) Respondent. ) et) FINAL ORDER This cause came before me, as Executive Director of the Florida Department of Revenue, for the purpose of issuing a Final Order. The Administrative Law Judge assigned by the Division of Administrative Hearings submitted a Recommended Order to the Florida Department of Revenue (“Department”). A copy of that Recommended Order, issued on December 10, 2003, by Administrative Law Judge Daniel Manry, is attached to this order and incorporated to the extent described herein. Petitioner has not filed exceptions to the Recommended Order. The Department has jurisdiction of this cause. STATEMENT OF THE ISSUE Whether the Petitioner owes use tax on the purchase of materials used in fabricating control panels that were used in real property improvement contracts and on the fabricated costs of these control panels. PRELIMINARY STATEMENT The Department adopts and incorporates in this Final Order the Preliminary Statement contained in the Recommended Order as if fully set forth herein. FINDINGS OF FACT The Department adopts and incorporates in this Final Order the Findings of Fact contained in the Recommended Order as if fully set forth herein. CONCLUSIONS OF LAW The Department adopts and incorporates in this Final Order the Conclusions of Law contained in the Recommended Order as if fully set forth herein. Based on the forgoing, it is, ORDERED that the Petitioner’s request for relief should be denied and that the Petitioner’s assessment of taxes and interest should be sustained in full. DONE AND ENTERED in Tallahassee, Leon County, Florida this 3 day of January, 2004. STATE OF FLORIDA CERTIFICATE OF FILING 1 HEREBY CERTIFY that the foregoing Final Order has been filed in the official records of the Department of Revenue, this $day of January 2004. AGENCY CLERK Any party to this Order has the right to seek judicial review of the Order pursuant to Section 120.68, Fla. Stat., by the filing of a Notice of Appeal pursuant to Rule 9.110, Florida Rules of Appellate Procedure, with the Clerk of the Department in the Office of the General Counsel, Post Office Box 6668, Tallahassee, Florida 32314-6668, and by filing a copy of the Notice of Appeal accompanied by the applicable filing fees with the appropriate District Court of Appeal. The Notice of Appeal must be filed within 30 days from the date this Order is filed with the Clerk of the Department. Attachment: Administrative Law Judge's Recommended Order Copies furnished to: Daniel Manry Administrative Law Judge Division of Administrative Hearings The Desoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-3060 Michael E. Ferguson Former President Control Design Engineering, Inc. 809 East Bloomingdale Avenue, PMB 433 Brandon, Florida 33511 Carrol Y. Cherry, Esquire Office of Attorney General The Capito!-Tax Section Tallahassee, FL 32399-1050 Bruce Hoffmann General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Isabel Nogues Assistant General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668

Docket for Case No: 03-002746

Orders for Case No: 03-002746