ELI WITT COMPANY v. DEPT. OF BUSINESS REGULATION

No. SS-495.

388 So.2d 1340 (1980)

ELI WITT COMPANY, As Successor to Havatampa Corporation, Appellant, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, Appellee.

District Court of Appeal of Florida, First District.

October 10, 1980.


Attorney(s) appearing for the Case

Ronald C. LaFace of Roberts, Miller, Baggett, LaFace, Richard & Wiser, Tallahassee, for appellant.

Harold F.X. Purnell, Gen. Counsel, Dept. of Business Regulation, Tallahassee, for appellee.


PER CURIAM.

The Department of Business Regulation promulgated Rule 7A-10.25, Florida Administrative Code for 1976, interpreting § 210.05(3)(a), Florida Statutes (1975). The rule resulted in the allowance of a 2.9% discount on tax collected by each wholesale cigarette dealer rather than a discount to each of the dealer's branch locations as had been the customary practice.

Eli Witt Company brought a rule challenge to recover $64,000 in cigarette taxes...

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