RAY E. GREEN, AS COMPTROLLER OF THE STATE OF FLORIDA, PETITIONER,
v.
STATE EX REL. SUNAIR ELECTRONICS, INC., A FLORIDA CORPORATION, RESPONDENT

Fla. | 1965-12-01
No. 34718
THORNAL, C. J., and DREW, O’CONNELL, CALDWELL and ERVIN, JJ., concur.
180 So. 2d 464 Florida Supreme Court (1965) Positive Treatment
Cited by 2 cases


Opinion of the Court
PER CURIAM.

PER CURIAM.

This cause is here on a petition for writ of certiorari supported by certificate of the District Court of Appeal, First District, that its decision is one which involves a question of great public interest. See Section 4(2), Article V, Constitution of Florida, F.S.A.

The factual circumstances, background and questions involved are set forth in the decision of the District Court in State ex rel. Sunair Electronics v. Green, 177 So.2d 490, decided July 27, 1965.

The writ issued and oral argument by the parties have been heard. We hold that the District Court of Appeal correctly decided the issue before it, and we adopt such as the ruling of this court.

The writ of certiorari is accordingly

Discharged.

THORNAL, C. J., and DREW, O’CONNELL, CALDWELL and ERVIN, JJ., concur.


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  • Fred McGILVRAY, Inc. v. Reubin O'D. Askew, 340 So. 2d 475 (Fla. 1976)
    …ey are ‘exports’ within the Import-Export Clause above mentioned. The plaintiff contends that they are ‘exports’ and thus not taxable, in accord with State ex rel. Sunair Electronics, Inc. v. Green, Fla.App. 1st — 1965, 177 So. 2d 490; cert. denied, 180 So. 2d 464. The state contends that they became taxable prior to their export, because the purchase or use activated the tax prior to their entry into the export stream. “6. Section 212.06(5), Florida Statutes, states that it is not the intention of the sales…
  • Graybar Elec. Co., Inc. v. State, 347 So. 2d 718 (Fla. 3d DCA 1977)
    …on the following authorities in support of its position: Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69, 67 S.Ct. 156, 91 L.Ed. 80 (1946); State ex rel. Sunair Electronics, Inc. v. Green, 177 So. 2d 490 (Fla.1st DCA 1965), affirmed 180 So. 2d 464 (Fla.1965); Gough Industries, Inc. v. State Board of Equalization, 51 Cal.2d 746, 336 P. 2d 161 (1959). We find it unnecessary to reach the constitutional question presented since the tax imposed herein is unauthorized under Florida law. Only if th…

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