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Florida Attorney General Reports

Decided March 9, 1978Published

1Opinion of the Court

Donald J. Lunny City Attorney Plantation

QUESTION:

Does a so-called Society of Universal Love Church `consulate' or `rectory' fall within the exemption from municipal public service taxes provided by s. 166.231(4), F. S., which requires the exemption of `purchases by any recognized church in this state for use exclusively for church purchases'?

SUMMARY:

Application of the exemption from the municipal public service tax pursuant to s. 166.231(4), F. S., is dependent upon a determination by the taxing authority as to whether the purchases of the specified taxable items are by a recognized or…

2Cases cited16 opinions

  1. United States Gypsum Company v. GreenSupreme Court of Florida · 1959
  2. State Ex Rel. Wedgworth Farms, Inc. v. ThompsonSupreme Court of Florida · 1958
  3. State ex rel. Szabo Food Services, Inc. of North Carolina v. DickinsonSupreme Court of Florida · 1973
  4. Evangelical Lutheran Synod v. HoehnSupreme Court of Missouri · 1946
  5. Kirby v. Columbian InstituteNew Jersey Superior Court Appellate Division · 1968

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