Chestnut Fleet Rentals, Inc. v. State, Department of Revenue

THOMPSON, Judge.

American International Rent-A-Car of Florida, Inc. (American), the petitioners below, appeal a final order of the Department of Revenue (DOR) imposing a sales tax assessment on American for its failure to collect state sales tax on automobile rentals to federal employees who paid for the rentals with personal funds and were later reimbursed by the United States Government (Hereinafter “Government”). American contends that the legal incidence of the tax falls on the Government and that therefore no state sales tax is due on automobile rentals to federal employees who pay the…