
    DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellant, v. DAVE MARLER BOATS, INC., et al., Appellees.
    No. WW-207.
    District Court of Appeal of Florida, First District.
    Oct. 1, 1981.
    Rehearing Denied Nov. 20, 1981.
    Jim Smith, Atty. Gen. and Jeff Kielbasa, Asst. Atty. Gen., Tallahassee, for appellant.
    
      David W. Palmer and David W. Palmer, II, Crestview, for appellees.
   PER CURIAM.

AFFIRMED. On Appeal, see Department of Revenue v. Anderson, 389 So.2d 1034 (Fla. 1st DCA 1980); Davis v. Askew, 343 So.2d 1329 (Fla. 1st DCA 1977). On cross-appeal, see Rule 9.020(g), Fla.R.App.P.

ERVIN, J., LILES, WOODIE A. (Retired), and PEARSON, TILLMAN (Retired), Associate Judges, concur.  