AMERICAN BUSINESS USA CORP., APPELLANT,
v.
DEPARTMENT OF REVENUE, APPELLEE
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The court affirmed the Department of Revenue's tax assessment for flower sales to out-of-state customers for out-of-state delivery, following a Florida Supreme Court decision.
The appellate court had previously reversed a tax assessment on flower sales. The Florida Supreme Court quashed that decision. The appellate court now…
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On Remand From The Supreme Court Of Florida
This case returns to us on remand from the Supreme Court of Florida.
In American Business USA Corp. v. Department of Revenue, 151 So.3d 67 (Fla.2014), we reversed the Florida Department of Revenue’s order imposing a tax assessment for the sale of flowers to out-of-state customers for out-of-state delivery.
In Florida Department of Revenue v. American Business USA Corp., 191 So.3d *431906 (Fla. May 26, 2016), the Supreme Court of Florida quashed our decision.
Based on the Supreme Court of Florida’s decision, we now affirm the Florida Department of Revenue’s order imposing a tax assessment for the sale of flowers to out-of-state customers for-out-of-state delivery.
We maintain our affirmance of that part of the order regarding the imposition of a tax assessment on the sales of prepaid calling arrangements. 161 So.3d at 68-69. That affirmance was not the subject of our supreme court’s decision.
Affirmed.
GERBER, LEVINE, and KLINGENSMITH, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Fla. Dep't OF Revenue v. Am. Bus. USA Corp., 191 So. 3d 906 (Fla. 2016)
- Am. Bus. USA Corp. v. Dep't OF Revenue, 151 So. 3d 67 (Fla. 4th DCA 2014)