District Court of Appeal of Florida July 16, 1996, No. 95-4169 (HMY New Yacht Sales, Inc. v. Department of Revenue)

BARFIELD, Chief Judge.

HMY New Yacht Sales, Inc. (HMY) challenges a final order of the Department of Revenue (DOR) adopting the hearing officer’s findings of fact, but rejecting her conclusions of law and finding that HMY is liable for the payment of use tax and interest on a yacht which it purchased for resale, but which was also used by HMY and by the manufacturer for demonstration and general