Mason Lumber Co. v. Lee
| Decision Date | 01 December 1936 |
| Parties | MASON LUMBER CO. et al. v. LEE, State Comptroller, et al. |
| Court | Florida Supreme Court |
Suit by the Mason Lumber Company and others against J. M. Lee, as State Comptroller, and others. From a decree granting plaintiffs partial relief, plaintiffs appealed, and the comptroller filed cross-assignments of error.
Affirmed. Appeal from Circuit Court, Duval County; Bayard B. Shields, judge.
Thomas B. Adams, of Jacksonville, for appellants.
Cary D Landis, Atty. Gen., H. E. Carter and W. P. Allen, Asst Attys. Gen., and J. Velma Keen, of Tallahassee, for appellees.
Appellants who are engaged in the operation of retail lumber yards in the state of Florida, were denied an injunction against the enforcement of the taxes prescribed by subdivision A of section 4 of chapter 16848, Acts 1935, but were granted an injunction against the enforcement of the 'gross receipts' tax provisions of class 1 of subdivision B of chapter 16848, Acts of 1935, as attempted to be applied to sales of lumber and building material when made by the appellants to independent contractors who in turn transferred such lumber and materials purchased from appellants to property owners in the course of their performance of construction contracts with such owners, the chancellor certifying with respect to the latter class of sales transactions that he was of the opinion that such bulk sales to contractors for construction purposes, under the circumstances above outlined, are not retail sales of lumber and building materials within the purview of the 'gross receipts' tax provisions of the 1935 act.
A retail lumber yard operation is within the statutory language of chapter 16848, supra, in its definition of a 'retailer' as defined by section 2 of the act, so the injunction against the enforcement of the taxes levied by subdivision A of section 4 of said chapter was properly denied.
Bulk sales of lumber and building materials to contractors who in turn transfer such lumber and building materials to property owners in the course of executing construction contracts calling for the performance of work and the furnishing of materials to achieve the completed structure to be turned over by the contractor in the consummation of his construction contract, were properly held by the chancellor not to constitute 'retail' sales within the purview of the definition of such sales as contained in the act, so the injunction with respect thereto was properly...
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