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DEPT. OF REV. v. LINEAS AEREAS COSTARRICENSES

No. 63989.

457 So.2d 1007 (1984)

DEPARTMENT OF REVENUE, Appellant/Cross Appellee, v. LINEAS AEREAS COSTARRICENSES, et al. Appellees/Cross Appellants.

Supreme Court of Florida.

Rehearing Denied September 12, 1984.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen. and Joseph C. Mellichamp, III, Asst. Atty. Gen. and Larry Levy, General Counsel and Stephen J. Keller and Jane Mostoller, Asst. General Counsels, Dept. of Revenue, Tallahassee, for appellant/cross appellee.

David A. Nelson, Cleveland, Ohio, and N. Fraser Schuh, III of Squire, Sanders & Dempsey, Miami, for appellees/cross appellants.

James E. Tribble, of Blackwell, Walker, Gray, Powers, Flick & Hoehl, Miami, for Intern. Air Transport Ass'n, amicus curiae.

ADKINS, Justice.

We have before us an appeal here by an order from the First District Court of Appeal certifying the issue in the case to be of great public importance. We have jurisdiction pursuant to article V, section 3(b)(5), Florida Constitution.

This case arose when Lineas Aereas Costarricenses (hereinafter LACSA) filed a complaint in circuit court in Leon County seeking to enjoin Florida's Department of Revenue from collecting sales taxes, under a provision...

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