The 2023 Florida Statutes (including Special Session C)
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. . . diggers should have been assessed at the rate of 7.5 per centum ad valorem under the provision in item 648.51 . . . is, simply, whether the post-hole diggers come within the eo nomine provision for “shovels” in item 648.51 . . . summary, the post-hole diggers do not come within the common meaning of the term “shovels” in item 648.51 . . .
. . . question, a lawn rake, will not fall within the scope of item 648.55, supra, but rather under item 648.51 . . .
. . . the United States, as amended by section 37 of Public Law 89-241, and the shovel portion under item 648.51 . . . Claimed under [TSUS]: Items 648.51 and 648.53 of the Tariff Schedules of the United States, as amended . . . , pruning shears and sheep shears; all the foregoing which are hand tools, and metal parts thereof: 648.51 . . .
. . . the United States, as amended by section 37 of Public Law 89-241, and the shovel portion under item 648.51 . . . Claimed under (TSUS) : Items 648.51 and 648.53 of the Tariff Schedules of the United States, as amended . . . , pruning shears and sheep shears; all the foregoing which are hand tools, and metal parts thereof: 648.51 . . .
