September 15, 1967
Mr. Clint Schultz, Accountant
Southwest Florida Water
P. 0. Box 216
Brooksville, Florida 33512
Re: Chapter 318 Sales & Use Tax
On September 13, 1967, you requested an opinion on whether the
Southwest Florida Water Management District Would be required
to collect and pay sales tax on surplus personal property.
It is my opinion, based upon the interpr tat on of Chapter 318,
Florida Statutes, and the regulations as pr ulgated by the
Comptroller's office, that it is not necessary for the South-
west Florida Water Management District tc collect and pay sales
tax for any surplus property sold by it.
In the notes attached to your letter of eptmber 13 you
asked about real property. I wish to ad ise that Oaes tax
does not include tax on the sale of real property.
mgg/rb Myron G. Gibbons