Deerbrooke Investments, Inc. v. Florida Department of State

ON REMAND FROM SUPREME COURT

STONE, J.

This case is before this court for reconsideration in light of the supreme court’s *692opinion in Florida Department of Revenue v. New Sea Escape Cruises, Ltd., 894 So.2d 954 (Fla.2005), addressing the limits of Florida’s territorial waters. Deerbrooke Inv., Inc. v. Florida Dep’t of Revenue, 914 So.2d 949 (Fla.2005).

Deerbrooke contends that, because its vessel traveled to a point outside of Florida territorial waters, it was engaged in foreign commerce for which it could not be subject to Florida tax pursuant to section 212.05, Florida Statutes.

Section 212.08,…