Housing by Vogue, Inc. v. State, Dept. of Revenue
| Decision Date | 13 August 1981 |
| Docket Number | No. OO-348,OO-348 |
| Citation | 403 So.2d 478 |
| Parties | HOUSING BY VOGUE, INC., and Mobile Home Industries, Inc., Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee. |
| Court | Florida District Court of Appeals |
John C. Cooper of Douglass, Davey & Cooper, Tallahassee, for appellants.
Jim Smith, Atty. Gen., and Linda C. Procta, Asst. Atty. Gen., for appellee.
Appellants appeal from a final order of the Department of Revenue assessing sales tax and a penalty against them. The Department determined the tax to be due on materials purchased by appellants and used in the performance of their contract with the Florida Department of Education for construction of relocatable educational facilities. We affirm.
Appellants contracted with the Department of Education to construct relocatable classroom prototypes to be owned by the department but capable of being transported to various county school districts whenever the need arose for extra classroom space. The construction of these units was authorized by § 235.211(1), Florida Statutes (Supp.1974), School design, construction techniques, and financing mechanisms (1) RELOCATABLE FACILITIES REQUIRED.
The units were to be movable and capable of being set up on different sites without damage or modification. The construction was similar to that of a mobile home in that each unit had a steel undercarriage with axles and wheels for transportation. Although the parties seem to agree that these units are personalty, they do have attributes of realty. When the units are set up and operational, they are attached to the ground by tie-down straps or a corkscrew-type hellical anchor foundation. The units required site preparation and foundation work prior to being secured to the ground. Also, the units were attached to the soil by way of water and sewer lines.
Appellants contend that the units are tangible personal property sold to the state, and, therefore, no tax was due pursuant to § 212.08(6), Florida Statutes, which states:
(6) EXEMPTIONS; POLITICAL SUBDIVISIONS, COMMUNICATIONS. There shall also be exempt from the tax imposed by this chapter sales made to the United States Government, the state, or any county, municipality or political subdivision of this state; provided this exemption shall not include sales of tangible personal property made to contractors employed either directly or as agents of any such government or political subdivision thereof when such tangible personal property goes into or becomes a part of public works owned by such government or political subdivision thereof ...
The hearing officer found these relocatable classroom units to be tangible personal property. However, he determined that they were "public works" within the meaning of subsection 212.08(6), Florida Statutes. He, therefore, recommended that a tax be assessed because the materials and supplies necessary for the fabrication, transportation and installation of the units were "tangible personal property which went into or became a part of public works owned by the state." The Department of Revenue adopted the findings and recommendations of the hearing officer.
Neither party has challenged the hearing officer's determination that the units are tangible personal property, but whether or not they are real or personal property is not determinative. The sole issue is whether the units are "public works."
Appellant argues that public works are limited to realty and fixed works such as docks, railways, roads, etc. Demeter Land Co. v. Florida Public Service Commission, 128 So. 402, 99 Fla. 954 (Fla.1930). The Department of Revenue urges that the definition of "public works" is not restricted to realty and includes these relocatable classroom units. Both parties cite 26 Fla.Jur.Public Works and Contracts § 2 which states:
While the term "public works" has been defined as all fixed works constructed for public use, such as railways, docks, canals waterworks, roads, and the like, the determination of what are public works is often a question of statutory construction. Such works as are by statute authorized to be constructed for public purposes by the state or its agencies are generally regarded as public works.
While all fixed works constructed for the state or its s...
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Busker v. Wabtec Corp.
...does not depend upon its being attached to the soil ...." ( Id. at p. 33, 31 S.Ct. 140 ; see also Housing by Vogue, Inc. v. State, Dept. of Revenue (Fla.Dist.Ct.App. 1981) 403 So.2d 478, 480 [although all fixed works constructed for the state or its subdivisions qualify as public works, the......
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Stranburg v. Pan. Commons L.P., 1D14–1671.
...to taxation “[u]nless expressly exempted from taxation.” § 196.001, Fla. Stat. (2013) ; see also Hous. by Vogue, Inc. v. State, Dep't of Revenue, 403 So.2d 478, 480 (Fla. 1st DCA 1981) (“Exemptions to taxing statutes are special favors granted by the Legislature and are to be strictly const......
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