Kirk v. Western Contracting Corp.

WIGGINTON, Chief Judge.

Defendant State Revenue Commission has appealed a final judgment which set aside, vacated, and held for naught a tax assessment made under the Florida Revenue Act of 1949 based upon rentals paid by plaintiff on tangible personal property leased by it during the period of time the property was used in Florida. The question presented by this appeal involves an-interpretation of the Florida Revenue Act as applied to the exercise of the taxable privilege of engaging in the business of leasing or renting tangible personal property within this state.

*505In the latter part of 1961…