Great Lakes Dredge & Dock Co. v. Department of Revenue

MELVIN, Acting Chief Judge.

Great Lakes Dredge & Dock Company has perfected its timely appeal from the final order of the Department of Revenue whereby the appellant was assessed the total sum of $186,083.91 in sales tax, use tax and interest.

It is the position of the Department of Revenue that the Great Lakes Dredge & Dock Company is responsible for the sales and use tax, as well as assessed interest, by reason of its participation in Florida in a joint venture contract entered into with two Dutch firms for the purpose of assisting in the expansion and modernization of the Port of Dammam,…