FLORIDA S & L SERVICES v. DEPT. OF REVENUE

No. AQ-24.

443 So.2d 120 (1983)

FLORIDA S & L SERVICES, Inc., Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

November 16, 1983.


Attorney(s) appearing for the Case

Barrett G. Johnson, Tallahassee, for appellant.

Jim Smith, Atty. Gen., Linda Lettera, Asst. Atty. Gen., for appellee.


MILLS, Judge.

Florida S & L Services, Inc. (S & L) appeals from a declaratory statement issued by the Department of Revenue (DOR) holding that charges for intrastate private telephone line services provided by S & L to its customers are subject to the Florida sales tax provided by Section 212.05(5), Florida Statutes (1979), now Section 212.05(1)(e), Florida Statutes (Supp. 1982). We reverse.

S & L is a corporation engaged in the furnishing...

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