Department of Revenue v. Ocala Breeders' Sales, Inc.

I respectfully dissent. In my view, it was proper for the Department of Revenue to add the costs paid for information concerning horse lineage, race records, et at, in the “cost price” of the catalogs used to facilitate the sale of horses at the Ocala Breeders’ Auction. Thus, I would reverse.

The State of Florida imposes a tax on tangible personal property as follows:

212.05 Sales, storage, use tax.

It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state,…