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Florida Attorney General Reports

Decided June 17, 1980Published

1Opinion of the Court

Randy Miller Executive Director, Department of Revenue Tallahassee

QUESTION:

Does the tax on gross receipts for utility services levied by s.203.01, F. S., apply to receipts derived by utility companies from their charges for service connections?

SUMMARY:

There is serious doubt as to the applicability of s. 203.01, F. S., to receipts derived by utility companies from the charges for service connections. However, if the Department of Revenue has collected the instant tax and is continuing to do so, such action by the department would be an administrative interpretation of the subject section and…

2Cases cited17 opinions

  1. Gaulden v. KirkSupreme Court of Florida · 1950
  2. Arthur Swerdloff and Louis Swerdloff v. Miami National Bank, a National Banking AssociationCourt of Appeals for the Fifth Circuit · 1978
  3. United States Gypsum Company v. GreenSupreme Court of Florida · 1959
  4. State v. Gale Distributors, Inc.Supreme Court of Florida · 1977
  5. Tatzel v. StateSupreme Court of Florida · 1978

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