Legal Opinion
FLORIDA S & L SERVICES v. Dept. of Revenue
District Court of Appeal of Florida
Decided November 16, 1983No. AQ-24PublishedCited by 8 opinions
1Opinion of the Court
443 So.2d 120 (1983)
FLORIDA S & L SERVICES, Inc., Appellant,
v.
DEPARTMENT OF REVENUE, Appellee.
No. AQ-24.
District Court of Appeal of Florida, First District.
November 16, 1983.
Barrett G. Johnson, Tallahassee, for appellant.
Jim Smith, Atty. Gen., Linda Lettera, Asst. Atty. Gen., for appellee.
MILLS, Judge.
Florida S & L Services, Inc. (S & L) appeals from a declaratory statement issued by the Department of Revenue (DOR) holding that charges for intrastate private telephone line services provided by S & L to its customers are subject to the Florida sales tax provided by Section 212.05(5), Florida…
2Cases cited2 opinions
- Lovett v. LeeSupreme Court of Florida · 1940
- Perez v. StateDistrict Court of Appeal of Florida · 1983
3Cited by8 opinions
- Florida Hi-Lift v. Dept. of RevenueDistrict Court of Appeal of Florida · 1990
- Dade County v. AT & T INFORMATION SYSTEMSDistrict Court of Appeal of Florida · 1986
- LLOYD ENTER., INC. v. Dept. of RevenueDistrict Court of Appeal of Florida · 1995
- Dept. of Revenue v. Quotron Systems, Inc.District Court of Appeal of Florida · 1993
- Owen v. Department of RevenueDistrict Court of Appeal of Florida · 1992
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