Department of Revenue v. B & L Concepts, Inc.

In summary, Chapter 212, Florida Statutes, The Florida Revenue Act of 1949, provides for a sales tax on the sale1 of tangible personal property and certain other transactions but not on services. For example, if a person buys a part at an automobile parts store and takes it to a mechanic who charges for his services to install the part on a car, the vendor of the part collects sales tax on the price of the part, but the mechanic would not collect sales tax on his services for the installation. Problems begin to arise when the vendor in the sale or lease of an item charges for services…