Fla. Dept. of Revenue v. Winn-Dixie Stores

884 So.2d 1100 (2004)

FLORIDA DEPARTMENT OF REVENUE, Appellant,

v.

WINN-DIXIE STORES, INC., et al., Appellees.

No. 5D03-3457.

District Court of Appeal of Florida, Fifth District.

October 22, 2004.

Charles J. Crist, Jr., Attorney General, Jarrell L. Murchison and R. Lynn Lovejoy, Assistant Attorneys General, Tallahassee, for Appellant.

Katherine E. Giddings and James E. Joanos of Akerman Senterfitt, Tallahassee, for Appellees.

TORPY, J.

In this documentary tax dispute, the Florida Department of Revenue ("DOR") asserts that the trial court erred in granting summary judgment wherein it concluded that a…