Green v. Sgurovsky

CARROLL, Judge.

The appellee sued the state comptroller and the sheriff in Dade County, seeking to enjoin enforcement of the state sales tax upon certain transactions involving tangible personal property. The defendants answered separately. From a final decree rendered in favor of the plaintiff, the comptroller appealed. The defendant sheriff, not appealing, became an appellee under rule 3.11(a), F.A.R., 31 F.S.A.

The determinative question here, as it was in the trial court, is whether the products prepared and sold by the appellee Sgurovsky come within the stated exemptions in the sales tax…