Alachua County v. Department of Revenue

THOMPSON, Judge.

Alachua County appeals from a Declaratory Statement issued by the Department of Revenue (Department) in response to the county’s petition. County employees on authorized travel who had presented the county’s tax exemption number were refused tax exempt status on hotel room rentals as a result of a letter sent to the hotels by the Department. The February 1984 letter instructed the hotels to collect sales and resort taxes on all room rentals except rentals by “governmental bodies who pay for the rooms with a governmental check or issue a purchase order.” We reverse.

Alachua…