PageNet, Inc. v. State Department of Revenue

PageNet, Inc. appeals a final order dismissing with prejudice its lawsuit challenging sale and use tax assessments in the amount of $843,637.17 which were levied by the Department of Revenue, appellee. In the order on appeal, the trial court ruled that it lacked the authority to set an alternative security arrangement under section 72. 011 (3) (b)2, Florida Statutes (2001), and that, since PageNet did not fulfill any of the other conditions in section 72.011(3), Florida Statutes (2001), the court did not have subject matter jurisdiction over the action. Because the trial court erred in…