Title: Opinion File 67-42
Full Citation
Permanent Link: http://ufdc.ufl.edu/WL00003260/00001
 Material Information
Title: Opinion File 67-42
Physical Description: Book
Language: English
Spatial Coverage: North America -- United States of America -- Florida
Abstract: Bobby Blain's Collection - Opinion File 67-42
General Note: Box 14, Folder 2 ( Opinion File 1961-1971 - 1961-1971 ), Item 48
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003260
Volume ID: VID00001
Source Institution: Levin College of Law, University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text

September 15, 1967

Mr. Clint Schultz, Accountant
Southwest Florida Water
Management District
P. 0. Box 216
Brooksville, Florida 33512

Re: Chapter 318 Sales & Use Tax

Dear Clint:

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


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