Fischer v. State, Department of Revenue

I understand neither the rationale of the Third District Court of Appeal’s decision in Anderson v. State, Dept. of Revenue, 380 So.2d 1083 (Fla. 3d DCA 1980), nor that of the majority here. The Anderson court’s reasoning was based upon three vague premises: (1) It would be grossly unfair not to allow the taxpayer (a dealer in sailing vessels) to show the “true situation”; (2) the imposition of both the sales and rental tax constituted double taxation, and (3) the tax should not be imposed because the department changed its position concerning the necessity for a dealer’s certificate during…