DEPT. OF REVENUE v. FLA. MUN. POWER AGENCY

No. BD-415.

473 So.2d 1348 (1985)

Department of Revenue, State of Florida, Appellant, v. FLORIDA MUNICIPAL POWER AGENCY, Appellee.

District Court of Appeal of Florida, First District.

July 16, 1985.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen. and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellant.

Frederick M. Bryant and L. Lee Williams, Jr. of Moore, Williams & Bryant, P.A., Tallahassee, for appellee.


SHIVERS, Judge.

Department of Revenue, State of Florida (DOR) appeals final summary judgment that no documentary stamp tax is due on a deed of an interest in realty from Florida Power & Light Company to Florida Municipal Power Agency (FMPA). We affirm.

FMPA is a legal entity, made up of 25 Florida municipalities. DOR and FMPA agree that FMPA is not liable for the payment of the documentary stamp tax, but DOR contends that Florida Power & Light is liable...

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