TA Operating Corp. v. State, Department of Revenue

TA Operating Corporation (TA) appeals the final summary judgment denying the refund it sought of excise taxes paid under section 206.87(1), Florida Statutes (1993), when it bought diesel fuel. We affirm, rejecting TA’s contention that, because the fuel was delivered to a common carrier for export to Georgia, a Florida tax on the sale violated the Commerce Clause.

The operative facts are not in dispute.1 A common carrier picked up diesel fuel in Jacksonville, Florida, for delivery to TA “F.O.B. Brunswick, Georgia.” The parties stipulated that title to the fuel passed in Jacksonville. Amerada…