Department of Revenue v. Mobile Home Industries, Inc.

I respectfully dissent because the statute provides explicitly in these circumstances that a dealer may not keep for his own benefit, as a credit, the sales taxes paid to him by purchasers unless there is an “unpaid balance due him when he repossesses.” (e.s.) Section 212.17(2), Florida Statutes, provided:

A dealer who has paid the tax imposed by this chapter on tangible personal property sold under a retained title, conditional sale, or similar contract, or under a contract wherein the dealer retains a security interest in the property pursuant to chapter 679, may take credit or obtain a…