United Specialties of America v. Department of Revenue

SHARP, W., J.

United Specialties of America (USA) and Kaskam, Inc. (Kaskam) appeal from orders of the Florida Department of Revenue which denied their requests for a refund of the aviation fuel tax on kerosene, which they paid. In appeal number 5D00-268, USA requested a refund for the time period July 1996 through February 1997. In two appeals, No. 5D00-268 and 5D00-771, Kaskam requested a refund for the time periods March 1997 through June 1999 and from September 1999 through December 1999.1 The Department determined that the companies’ use of kerosene was not exempt from taxation under…