American Telephone & Telegraph Co. v. Florida Department of Revenue

American Telephone and Telegraph Company (AT&T) appeals a final judgment upholding a sales tax assessment on its sales of systems engineering services. AT & T raises two points on appeal. Under the first point, AT & T argues the trial court erred in concluding these sales of systems engineering services were taxable. Under the second point on appeal, AT & T argues that, assuming these sales are taxable, the trial court should not have required AT & T to pay a penalty on the tax assessment. Because we find the trial court properly applied the pertinent statute, we affirm the trial court’s…