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DEPARTMENT OF REV. v. RYDER SYSTEM, INC.

No. AB-419.

406 So.2d 1299 (1981)

DEPARTMENT OF REVENUE, Appellant, v. RYDER SYSTEM, INC., Appellee.

District Court of Appeal of Florida, First District.

November 23, 1981.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., Barbara Staros Harmon, Asst. Atty. Gen., Tallahassee, for appellant.

Robert S. Goldman and Mitchel B. Haigler of Messer, Rhodes, Vickers & Hart, Tallahassee, for appellee.

PER CURIAM.

The Department of Revenue appeals the trial court's final declaratory judgment finding invalid a proposed assessment of rental tax, penalties and interest. Chapter 212, Florida Statutes. The department asserts the circumstances are similar to those found in Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue, 330 So.2d 765 (Fla. 1st DCA 1976). In Zero, this court affirmed...

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