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Florida Attorney General Reports

Decided December 15, 2003Published

1Opinion of the Court

Ms. Denise Nieman Palm Beach County Attorney Post Office Box 1989 West Palm Beach, Florida 33402-1989

Dear Ms. Nieman:

On behalf of the Palm Beach County Board of County Commissioners, you ask the following question:

Does section 166.231(4)(a), Florida Statutes, provide an exemption from the public service tax imposed by a charter county on the retail sale of bottled natural liquefied petroleum gas used to power forklifts?

According to your letter, the county's internal auditor recently conducted an audit of the retail sales of natural gas within the county. Some sellers of natural gas asserted…

2Cases cited15 opinions

  1. State Dept. of Revenue v. AndersonSupreme Court of Florida · 1981
  2. Sparkman v. McClureSupreme Court of Florida · 1986
  3. SRG CORP. v. Department of RevenueSupreme Court of Florida · 1978
  4. Florida State Racing Commission v. BourquardezSupreme Court of Florida · 1949
  5. Haines v. St. Petersburg Methodist Home, Inc.District Court of Appeal of Florida · 1965

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