Verizon Business Purchasing, LLC v. State of Florida, Department of Revenue etc

Appellant, Verizon Business Purchasing, LLC, appeals the trial court’s Final Judgment entered in favor of Appellee, the Florida Department of Revenue (“Department”), and argues that the Notice of Proposed Assessment issued to it by the Department was not the final assessment contemplated in the pertinent statute of limitations. For the following reasons, we agree with Appellant and reverse the Final Judgment.

As set forth by the trial court, the Department notified Appellant in January 2007 that it was going to audit the monthly sales tax returns that Appellant had filed for the preceding…