RUTH STARKE MAULTSBY, APPELLANT,

v.

STATE OF FLORIDA, APPELLEE

Citator

Cited By

• Fla. Dep't OF Revenue v. NEW SEA Escape Cruises, Ltd., 894 So. 2d 954 (Fla. 2005)
  …r of miles traveled within Florida during the taxing year. See § 212.08(8)(a), Fla. Stat. (1997). This Court has specifically upheld the constitutionality of Florida’s prorated sales and use tax statute. See Tropical Shipping & Constr. Co. v. Askew, 364 So. 2d 433, 436 (Fla.1978). In Tropical Shipping, this Court recognized the balance that must be [*960] struck between the obligation to construe tax exemption statutes narrowly and the responsibility to ensure that the construction adheres to constitutional r…
• NEW SEA Escape Cruises, Ltd. v. Fla. Dep't OF Revenue, 823 So. 2d 161 (Fla. 4th DCA 2002)
  …Department recognizes that, where a vessel travels from Florida to a foreign port, taxes must be prorated under section 212.08(8). Klosters Rederi A/S v. Dep’t of Revenue, 348 So. 2d 656 (Fla. 3d DCA 1977); Tropical Shipping & Constr. Co. v. Askew, 364 So. 2d 433 (Fla.1978). It takes the position, however, that the taxes applicable to a cruise to nowhere should not be prorated because the vessel does not stop in a foreign port. Even though all of the gambling occurs beyond the three mile limit, the Departmen…
• United Parcel Serv., Inc. v. State, 443 So. 2d 263 (Fla. 1st DCA 1983)
  …ded that the phrase meant miles traveled by the carrier’s vehicles with at least some Florida mileage. We agree with the hearing officer. The only case considering the construction of this provision is Tropical Shipping & Const. Co., Ltd. v. Askew, 364 So. 2d 433 (Fla.1978), where the Supreme Court said: [*266] The Department of Revenue, however, has applied the statute by constructing a ratio in which the numerator is the miles traveled in Florida and the denominator is the total miles traveled by the vehic…

Authorities Cited

• Carmelos Soverino v. State, 356 So. 2d 269 (Fla. 1978)