Dream Boat, Inc. v. Florida Department of Revenue

We have for review Dream Boat, Inc. v. Department of Revenue, 28 Fla. L. Weekly D837, - So.2d -, 2003 WL 1560175 (Fla. 1st DCA Mar.27, 2003), which certifies conflict with New Sea Escape Cruises, Ltd. v. Florida Department of Revenue, 823 So.2d 161 (Fla. 4th DCA 2002). We have jurisdiction. See art. V, § (3)(b)(4), Fla. Const.

This Court recently disapproved Dream Boat and approved New Sea Escape. See Fla. Dep’t of Revenue v. New Sea Escape Cruises, Ltd., 894 So.2d 954 (Fla.2005). Accordingly, and upon review of the parties’ responses to this Court’s Order to Show Cause dated May 5, 2005, the…