Graf v. State, Department of Revenue

McCORD, Judge.

This is an appeal from a summary final judgment ruling that appellants are not entitled to the partial sales and use tax exemption as provided in Section 212.08(9), Florida Statutes, F.S.A., for certain vehicles (aircraft) engaged in interstate and foreign commerce.

Appellant, Robert Graf, Inc., operates as an “air taxi-commercial operator” under an operating certificate issued by the Federal Aviation Agency. The certificate recites that it has met the requirements of the Federal Aviation Act of 1958, as amended, and the rules, regulations and standards prescribed thereunder for…