Department of Revenue v. Lineas Aereas Costarricenses

ADKINS, Justice.

We have before us an appeal here by an order from the First District Court of Appeal certifying the issue in the case to be of great public importance. We have jurisdiction pursuant to article V, section 3(b)(5), Florida Constitution.

This case arose when Lineas Aereas Cos-tarricenses (hereinafter LACSA) filed a complaint in circuit court in Leon County seeking to enjoin Florida’s Department of Revenue from collecting sales taxes, under a provision of chapter 83-3, Laws of Florida, on aviation fuel purchased by LACSA for use in foreign commerce. Transportes Aereos Nacionales,…