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FLA. EXPORT TOBACCO v. DEPT. OF REVENUE

No. AY-145.

510 So.2d 936 (1987)

FLORIDA EXPORT TOBACCO CO., INC., Miami International Airport Pharmacy, Inc., Sirgany International, Inc., and International Pharmacies, Inc., Appellants, v. DEPARTMENT OF REVENUE and Gerald Lewis, As Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

June 26, 1987.

Attorney(s) appearing for the Case

J. Riley Davis, of Taylor, Brion, Buker & Greene, Tallahassee, for appellants.

Joseph C. Mellichamp, III, Asst. Atty. Gen., and Barbara Staros Harmon, Asst. Atty. Gen., Tallahassee, for appellees.

ON MOTION FOR REHEARING

ZEHMER, Judge.

The Department of Revenue and the Comptroller, appellees, have moved for rehearing and rehearing en banc on several grounds. Many of the constitutional, statutory, and decisional authorities cited in the motion and in appellants' response were not previously presented in the parties' briefs of the issues on appeal. Failure to initially argue these pertinent authorities has compelled us to completely reexamine the issues...

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