Case Name: DEPARTMENT OF REVENUE, State of Florida, Appellant, v. CONTINENTAL DEVELOPERS & CONVERSIONS, INC., Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1987-03-18
Citations: 506 So. 2d 436
Docket Number: No. 86-1870
Parties: DEPARTMENT OF REVENUE, State of Florida, Appellant, v. CONTINENTAL DEVELOPERS & CONVERSIONS, INC., Appellee.
Judges: CAMPBELL, A.C.J., and LEHAN and HALL, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 506
Pages: 436–436

Head Matter:
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.

Opinion:
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.