Ruke Transport Line, Inc. v. Green

WIGGINTON, Judge.

Petitioner seeks review by certiorari of an administrative order entered by the respondent, Comptroller of the State of Florida. The questioned order affirmed the report and recommendation of the hearing examiner which found that petitioner is not exempt from, but on the contrary is liable for the payment of, sales taxes assessed against it on the purchase by it of tools, automotive parts, tire rentals and shop equipment in connection with its motor truck transportation business. Petitioner contends that it is exempt from the payment of the disputed tax under the exemption…