80 or 115 litre capacity
The ban on advertising has increased manufacturers' profit margins
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1st DCA 1978), aff'd 376 So.2d 849 ( the tax is due when the conveyance is completed which is usually when title passes Delivery, then, is the event upon the occurrence of which the tax becomes due.) Separate classes of property in one financial exchange treated improperly as all taxable Because the tax is imposed on the conveyance or transfer of real property, when both real and personal property are exchanged in a purchase and sale transaction the parties to the transaction are entitled to attribute value to the personal property or other intangible value involved in the transaction ( such as goodwill) so as to limit the tax under Section 201.02
Either way, the products and their marketing are clearly designed to circumvent FDAs PMTA process, rejecting regulatory oversight and saving the effort and expense required for filing PMTAs