HMY New Yacht Sales, Inc. v. Department of Revenue

BARFIELD, Chief Judge.

HMY New Yacht Sales, Inc. (HMY) challenges a final order of the Department of Revenue (DOR) adopting the hearing officer’s findings of fact, but rejecting her conclusions of law and finding that HMY is liable for the payment of use tax and interest on a yacht which it purchased for resale, but which was also used by HMY and by the manufacturer for demonstration and general sales promotional purposes. We affirm the finding that HMY is liable for the payment of use tax and interest on the yacht, notwithstanding procedural error on the part of DOR.

The parties do not dispute…