United Parcel Service, Inc. v. State, Office of the Comptroller

MILLS, Judge.

United Parcel Service (U.P.S.) appeals from the Comptroller’s final order that determined which U.P.S. vehicles were subject to the partial exemption provided by Section 212.08(9), Florida Statutes (1979), established the ratio formula to be used in computing the use and sales tax due on the vehicles under Section 212.08(9) and denied U.P.S.’s claim for a sales tax refund. We reverse.

U.P.S. operates in Florida and is a carrier certified by the Interstate Commerce Commission. The parties agree that all U.P.S. vehicles operate in interstate commerce. U.P.S. has vehicles which…