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DEPARTMENT OF REVENUE v. PARKER BANANA CO.

No. 79-581.

391 So.2d 762 (1980)

DEPARTMENT OF REVENUE of the State of Florida and Gerald A. Lewis, As Comptroller of the State of Florida, Appellants, v. PARKER BANANA COMPANY, a Florida Corporation, Appellee.

District Court of Appeal of Florida, Second District.

December 24, 1980.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellants.

J. Rex Farrior, Jr., Stephen A. Crane, and Charles P. Schropp of Shackleford, Farrior, Stallings & Evans, Tampa, for appellee.

DANAHY, Judge.

For purposes of the tax imposed on corporations and other artificial entities by the Florida Income Tax Code,1 tax base net income is determined in accordance with an apportionment formula which reflects the legislative view of how much of the net income of a domestic or foreign corporation should fairly be taxed by Florida. Among other things, the formula requires a determination of the total sales of the taxpayer in this...

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