Legal Opinion
Dream Boat, Inc. v. Department of Revenue
District Court of Appeal of Florida
Decided March 27, 2003No. 1D02-1253PublishedCited by 4 opinions
1Opinion of the CourtHawkes, J.
Appellant, Dream Boat, Inc., appeals a final order of summary judgment upholding the imposition of a use tax plus penalties and interest. We affirm.
The Department of Revenue (DOR) conducted an audit of Appellant and imposed a use tax, as well as penalties and interest, on oral slot machine license agreements, pursuant to section 212.05, Florida Statutes (1999). Appellant challenged the tax and later moved for summary judgment. After the trial court found the parties stipulated at the hearing on the motion for summary judgment that no disputed issues of material fact remained, it rejected…
2Cases cited10 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Applegate v. Barnett Bank of TallahasseeSupreme Court of Florida · 1979
- Lord v. Steamship Co.Supreme Court of the United States · 1881
- Volusia County v. DAYTONA BEACH RACING, ETC.Supreme Court of Florida · 1976
- Rederi v. State, Department of RevenueDistrict Court of Appeal of Florida · 1977
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3Cited by4 opinions
- Dept. of Rev. v. New Sea Escape CruisesSupreme Court of Florida · 2005
- Deerbrooke Investments, Inc. v. Florida Dept. of RevenueDistrict Court of Appeal of Florida · 2003
- Deerbrooke Invest. v. Florida Dept. of Rev.Supreme Court of Florida · 2005
- Dream Boat, Inc. v. Florida Department of RevenueSupreme Court of Florida · 2005