Legal Opinion
Florida Department of Revenue v. American Business USA Corp.
Supreme Court of Florida
Decided May 26, 2016No. SC14-2404PublishedCited by 3 opinions
1Opinion of the CourtLabarga, C.J.
This case is before the Court for review of the decision of the Fourth District Court of Appeal in American Business USA Corp. v. Department of Revenue, 151 So.3d 67 (Fla. 4th DCA 2014). Because the district court expressly declared invalid a state statute, section 212.05(1)(/,), Florida Statutes (2012), this, .Court has jurisdiction to review the decision, See art. V, § 3(b)(1), Fla, Const. For. the reasons we explain, we-quash the decision of the Fourth District > and hold section 212.05(1)(Z) constitutional.
FACTS AND PROCEDURAL HISTORY
This case commenced when the Florida Department of…
2Cases cited26 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by3 opinions
- American Business USA Corp. v. Department of RevenueDistrict Court of Appeal of Florida · 2016
- City of Miami Beach v. Florida Retail FederationDistrict Court of Appeal of Florida · 2017
- DEPT. OF REVENUE, CHILD SUPPORT ENFC., O/B/O SABRINA K. SAJET v. BILL OLSON JEANDistrict Court of Appeal of Florida · 2017