ValleyCrest Landscape Maintenance, Inc. v. State of Florida, Department of Revenue

ValleyCrest Landscape Maintenance appeals a summary judgment order dismissing its tax refund action against the Florida Department of Revenue. ValleyCrest requested a refund of taxes paid on gasoline used in the lawn care equipment of its landscaping business. It argues that Florida’s taxing scheme doesn’t apply to off-road uses of gasoline and, if it does, that it violates the Equal Protection Clause. The trial court disagreed with ValleyCrest’s arguments, and we affirm.

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Section 206.41, Florida Statutes, imposes eight separate taxes on “motor fuel,” which it defines as (1) “all gasoline…