International Paper Co. v. Florida Department of Revenue

We have for review International Paper Co. v. State Department of Revenue, 863 So.2d 357 (Fla. 1st DCA 2003), which cited to Crescent Miami Center, LLC v. Department of Revenue, 857 So.2d 904 (Fla. 3d DCA 2003), review granted, 870 So.2d 821 (Fla.2004), a case that was pending review in this Court. We have jurisdiction. See art. V, § 3(b)(3), Fla. Const.; Jollie v. State, 405 So.2d 418 (Fla.1981).

This Court recently quashed the Third District Court of Appeal’s decision in Crescent. See Crescent Miami Ctr., LLC v. Fla. Dep’t of Revenue, 903 So.2d 913 (Fla.2005). Accordingly, and upon review of…