Structural Steel, Inc. v. Owen Joist of Florida, Inc.

BOOTH, Judge.

This cause is before us on appeal from an order awarding partial summary judgment and finding appellant liable for various tax assessments.

In January 1988, Structural Steel, Inc. and Owen Joist of Florida, Inc. entered into a contractual relationship whereby Structural Steel would place orders for goods subject to sales tax, and Owen Joist would ship the finished product to an agreed destination. Owen Joist would subsequently bill Structural Steel for the cost of the product. The parties continued this relationship for 22 months, with Owen Joist billing Structural Steel on 27…