Gay v. Canada Dry Bottling Co. Florida

The sole question here is whether the purchase by appellee, a soft drink bottler, of new bottles, cases and the component parts thereof from manufacturers for the purpose of packaging and distributing the beverages is taxable under the Florida Revenue Act of 1949, being Chapter 26319, Laws of Florida, Acts of 1949 Ex.Sess., F.S.A. ? 212.01 et seq., as a "retail sale" to appellee. In a suit instituted by appellee for a declaratory decree and injunctive relief, the lower court held that such purchases were not taxable as a "retail sale" under the 1949 Act and enjoined the Comptroller of this State, the appellant here, from enforcing the collection of the tax theretofore assessed against the appellee.