Full Opinion

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D19-4646 _____________________________ MARINTEK NORTH AMERICA, INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from the Department of Revenue. Andrea Moreland, Deputy Executive Director. July 12, 2021 PER CURIAM. AFFIRMED. ROWE, C.J., and ROBERTS and TANENBAUM, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ Jonathan W. Taylor, Joseph C. Moffa, James H. Sutton, Jr., and Gerald J. Donnini II of Moffa, Sutton, & Donnini P.A., Fort Lauderdale, for Appellant. Ashley Moody, Attorney General, Timothy E. Dennis, Chief Assistant Attorney General, Franklin D. Sandrea-Rivero, Assistant Attorney General, Revenue Litigation Bureau, Tallahassee, for Appellee. 2