Department of Revenue v. Pelican Ship Corp.

SPECTOR, Chief Judge.

The appellant state agency seeks reversal of a judgment rendered in the court below holding that sums charged the public by appellees for transporting them some twenty to thirty miles into the Atlantic Ocean to a reef where patrons may engage in fishing are not subject to sales or admissions taxes. The judgment reviewed herein was rendered on authority of this court’s decision in Straughn et al. v. Kelly Boat Service, Inc., 210 So.2d 266. The instant case is distinguishable from Kelly and the tax on the sums charged by appel-lees for the above purpose must be sustained.

App…