Case ID: so2d_506/html/0436-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. CONTINENTAL DEVELOPERS & CONVERSIONS, INC., Appellee.
    No. 86-1870.
    District Court of Appeal of Florida, Second District.
    March 18, 1987.
    Rehearing Denied April 29, 1987.
    Robert A. Butterworth, Atty. Gen. and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellant.
    Steven I. Peretz of Kluger & Peretz, Miami, for appellee.
   PER CURIAM.

We affirm the trial court’s determination that no use tax was owed by the owner of a yacht which the trial court was entitled to, and did, conclude never came to rest, but only temporarily stopped, in Florida solely for repairs to correct its unseaworthy condition while enroute to Texas where it was to be permanently berthed. See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. State, 305 So.2d 65 (Fla. 1st DCA 1974).

CAMPBELL, A.C.J., and LEHAN and HALL, JJ., concur.

On Motion For Rehearing

Counsel for appellant having filed a motion for rehearing and or clarification in the above-style case, upon consideration, it is

ORDERED that said motion is hereby dismissed. See Parker v. Baker on motion for rehearing, 499 So.2d 843, 846 (Fla. 2nd DCA 1986). It is further

ORDERED that appellee’s reply to motion for attorney’s fees is hereby denied.