SOUTHERN BELL TEL. & TEL. CO. v. DEPT. OF REVENUE

No. II-38.

366 So.2d 30 (1978)

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, Petitioner, v. DEPARTMENT OF REVENUE, Respondent.

District Court of Appeal of Florida, First District.

September 28, 1978.


Attorney(s) appearing for the Case

Donald W. Wallis and William H. Adams, III, of Mahoney, Hadlow & Adams, Jacksonville, for petitioner.

Robert L. Shevin, Atty. Gen., Harold Purnell, Asst. Atty. Gen., and John D. Moriarty, Tallahassee, for respondent.


BOYER, Judge.

By this petition, Southern Bell (petitioner here) seeks review of the decision of the Department (respondent here) determining that Southern Bell was subject to sales tax on transactions between it and artists who produced art work used in advertisements appearing in the yellow pages of Southern Bell telephone books and that the exemption contained in F.S. 212.08(7)(e) was inapplicable.

Pursuant to F.S. 212.07(9) the Department assessed a tax...

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