Pickover v. State, Department of Revenue

SMITH, Judge.

Pickover appeals from a final order of the Department of Revenue (DOR) affirming a sales tax assessment on the sale of cocaine under section 212.0505, Florida Statutes (1989). Finding material error in the proceedings below, we reverse.

Appellant was arrested at a residence where he was ostensibly performing plumbing work.1 His arrest was made after police conducted an undercover purchase of cocaine from the occupant of the residence where appellant was working. He was tried and convicted of trafficking in cocaine and conspiracy to traffic in cocaine. However, the Fourth District…