Spacelink of Florida, Inc. v. Golden Lakes Village Ass'n, Inc., 4-86-1692

CourtCourt of Appeal of Florida (US)
Citation505 So.2d 32,12 Fla. L. Weekly 959
Docket NumberNo. 4-86-1692,4-86-1692
Parties12 Fla. L. Weekly 959 SPACELINK OF FLORIDA, INC., Appellant, v. GOLDEN LAKES VILLAGE ASSOCIATION, INC., Appellee.
Decision Date08 April 1987

Janis Brustares Keyser of Reid and Ricca, P.A., and Brackett, Cook, Sned, Welch and Scott, West Palm Beach, for appellant.

Phillip C. Gildan of Nason, Gildan, Yeager and Gerson, P.A., West Palm Beach, for appellee.

GOLDMAN, MURRAY, Associate Judge.

This is an appeal from a final summary judgment and raises the issue: Who is responsible for the payment of sales tax for the sale, rental or use of tangible personal property when the agreement between the parties is silent as to which party bears the burden of payment of the State sales tax. The trial judge held that the lessor was responsible for payment of the tax. We agree and affirm.

We feel that the decision and reasoning of the court in Oven v. Dawirs, 419 So.2d 1186 (Fla. 1st DCA 1982), is applicable to the facts of this case.

AFFIRMED.

LETTS and GLICKSTEIN, JJ., concur.

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2 cases
  • Schnurmacher Holding, Inc. v. Noriega
    • United States
    • United States State Supreme Court of Florida
    • May 4, 1989
    ...DCA 1988), based on certified conflict with Oven v. Dawirs, 419 So.2d 1186 (Fla. 1st DCA 1982), and Spacelink of Florida, Inc. v. Golden Lakes Village Ass'n, 505 So.2d 32 (Fla. 4th DCA 1987). We have jurisdiction. Art. V, § 3(b)(4), Fla. In 1985, Noriega leased a commercial property to Schn......
  • Noriega v. Schnurmacher Holding, Inc., 87-2358
    • United States
    • Court of Appeal of Florida (US)
    • May 31, 1988
    ...the agent for collecting and remitting the taxes to the Department of Revenue. Contrary to Oven and Spacelink of Florida, Inc. v. Golden Lakes Village Ass'n, 505 So.2d 32 (Fla. 4th DCA 1987), we hold that section 212.031(2)(a) mandates that, in the absence of an opposing contractual provisi......

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