Department of Revenue v. Florida Municipal Power Agency

SHIVERS, Judge.

Department of Revenue, State of Florida (DOR) appeals final summary judgment that no documentary stamp tax is due on a deed of an interest in realty from Florida Power & Light Company to Florida Municipal Power Agency (FMPA). We affirm.

FMPA is a legal entity, made up of 25 Florida municipalities. DOR and FMPA agree that FMPA is not liable for the payment of the documentary stamp tax, but DOR contends that Florida Power & Light is liable.

Prior to the incident transaction a substantial number of FMPA member cities were plaintiffs in protracted antitrust litigation against Florida…