Legal Opinion

New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue

District Court of Appeal of Florida

Decided June 26, 2002No. 4D00-3873PublishedCited by 7 opinions

1Opinion of the Court

823 So.2d 161 (2002)

NEW SEA ESCAPE CRUISES, LTD., Appellant,

v.

FLORIDA DEPARTMENT OF REVENUE, Appellee.

No. 4D00-3873.

District Court of Appeal of Florida, Fourth District.

June 26, 2002.

Rehearing Denied August 7, 2002.

Ronald A. Marini of Marini & Associates, P.A., Miami, for appellant.

Robert A. Butterworth, Attorney General, Tallahassee, and Martha F. Barrera and Nicholas Bykowsky, Assistant Attorneys General, Tallahassee, for appellee.

KLEIN, J.

Appellant Sea Escape operates what are known as "cruises to nowhere" on a vessel which leaves Fort Lauderdale, cruises outside Florida's territorial…

2Cases cited6 opinions

  1. Donato v. American Tel. & Tel. Co.Supreme Court of Florida · 2000
  2. Metropolitan Dade County v. State Department of Environmental ProtectionDistrict Court of Appeal of Florida · 1998
  3. Rederi v. State, Department of RevenueDistrict Court of Appeal of Florida · 1977
  4. LLOYD ENTER., INC. v. Dept. of RevenueDistrict Court of Appeal of Florida · 1995
  5. Tropical Shipping & Const. Co., Ltd. v. AskewSupreme Court of Florida · 1978

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Dept. of Rev. v. New Sea Escape CruisesSupreme Court of Florida · 2005
  2. Benson v. Norwegian Cruise Line Ltd.District Court of Appeal of Florida · 2003
  3. Dream Boat, Inc. v. Department of RevenueDistrict Court of Appeal of Florida · 2003
  4. Deerbrooke Investments, Inc. v. Florida Dept. of RevenueDistrict Court of Appeal of Florida · 2003
  5. Deerbrooke Invest. v. Florida Dept. of Rev.Supreme Court of Florida · 2005

2 more not listed; retrieve them via the Exa API.

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