Green v. Stuckey's of Fanning Springs, Inc.
| Decision Date | 13 December 1957 |
| Citation | 99 So.2d 867 |
| Parties | Ray E. GREEN, as Comptroller of the State of Florida, Appellant, v. STUCKEY'S OF FANNING SPRINGS, Inc., a Florida corporation, Appellee. |
| Court | Florida Supreme Court |
Richard W. Ervin, Atty. Gen., and Fred M. Burns, Asst. Atty. Gen., for appellant.
James C. Gwynn, Tallahassee, for appellee.
On this appeal we are concerned with the interpretation of Sec. 212.08(1), Fla.Stat.1955, F.S.A., exempting 'general groceries' from the sales tax imposed by Ch. 212, Fla.Stat.1955 F.S.A. This statute, insofar as here pertinent, reads as follows:
'The sale at retail, * * * of the following tangible personal property is hereby specifically exempt from the tax imposed by this chapter.
'(1) General groceries, including particularly food and food products, milk, * * * vegetables and vegetable juices, fruit and fruit juices, canned foods, * * * also candy where the price at which the same is sold is twenty-five cents or less. 'Food products' as used herein shall mean and include * * * milk and milk products, * * * fruit and fruit products, * * *; but shall not include meals, packaged lunches or sandwiches prepared or sold in or by restaurants, drug stores, lunch counters, cafeterias, hotels, or other like places of business, or by any business or place licensed by the hotel and restaurant commission of the state.'
The appellee corporation operates a retail store where various items of merchandise are sold at retail, including fruit and vegetable juices, milk and milk products, such as ice cream, sandwiches that are made and packaged on the premises, and other packaged edibles. It is required to be licensed by the Hotel and Restaurant Commission. The instant suit was filed by it against the appellant, as Comptroller of the State of Florida, for a decree declaratory of its rights under Sec. 212.08(1), supra, to sell such food products (other than sandwiches) without collecting from the purchaser the sales tax prescribed by Ch. 212, supra, and accounting to the Comptroller therefor. The lower court entered its decree declaring that sales by the appellee of vegetables and vegetable juices, fruit and fruit juices, milk and milk products, toasted and salted nuts, dates stuffed with plain pecan halves and rolled in sugar, and doughnuts, were exempt from the sales tax 'notwithstanding the fact that the said business of the plaintiff is licensed by the Hotel and Restaurant Commission of the State, unless * * * served as part of a meal, or with packaged lunches or sandwiches prepared or sold by said place of business.' The term 'meal', as used in the statute, was construed by the lower court as including 'any combination of a drink (other than water) with solid food such as a sandwich, doughnuts or pastry.' The Comptroller has appealed from this decree.
Construing the words 'general groceries' as definitive of the food and drink items specifically listed in the statute, the Comptroller has interpreted the Act as exempting such items from the tax only when sold for the table and for household use, and has required the dealer to collect the tax on sales of such items when made by the...
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