Department of Revenue v. Anheuser-Busch, Inc.

These parent/subsidiary transactions are not “sales” and should not be treated as such for apportionment purposes under Chapter 220, Florida Statutes. I find no authority for the Department’s position, a position rejected by this Court in Coulter v. D.O.R., supra, wherein we held that the making and transferring of products for and to the affiliated group (parent and two subsidiaries) by a subsidiary did not result in “sales.” In that case, as in this, the finished products were sold to third parties and correctly included in the formula at that point. In Coulter, as here, the Department has…