Department of Revenue v. Ocala Breeders' Sales, Inc.

Ocala Breeders’ is in the business of conducting sales of other people’s racehorses. As a part of that business, Ocala Breeders’ accepts horses on consignment based on physical inspection and review of pedigree. As a part of its sales practice, Ocala Breeders’ contracts with The Jockey Club of Kentucky and with Bloodstock Research to obtain information as to lineage, race records, etc. on the horses accepted for auction. The information obtained from the Jockey Club or Bloodstock is received by Ocala Breeders’ either through a modem or by having the information supplied directly to the out of…