owe use tax plus inte=est totaling 1,347.24 Brian based his conclusion on section 212.=6 (8)(a) of the Florida Statute (see below) =1>212.0= Sales, stora=e, use tax; collectible from dealers; "dealer" defined; de=lers to collect from purchasers; legislative intent as to scope of tax. (8)(a)40=8040Use t