Department of Revenue v. Mobile Home Industries, Inc.

BOOTH, Judge.

This cause is before us on appeal from the summary final judgment of the Circuit Court, Leon County, holding appellee entitled to credit for sales tax paid pursuant to Section 212.17(2), Florida Statutes (1977). The question presented is whether appellee is disqualified from receiving the credit or refund authorized by Section 212.17(2), as contended by appellant, because of the procedures followed on the sale, repossession, and resale of the tangible personal property involved.1

Florida Statutes (1979), Section 212.17(2), provide:

A dealer who has paid the tax imposed by this…