State of Florida Department of Revenue v. Verizon Communications Inc. & Affiliates, foreign corporations

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D2022-2096 _____________________________ FLORIDA DEPARTMENT OF REVENUE, Appellant, v. VERIZON COMMUNICATIONS INC. & AFFILIATES, Appellee. _____________________________ On appeal from the Circuit Court for Leon County. J. Layne Smith, Judge. February 28, 2024 OSTERHAUS, C.J. The Florida Department of Revenue appeals the circuit court’s entry of partial summary judgment in favor of Appellee Verizon Communications Inc. The Department argues that the circuit court erred in its interpretation of section…