MOORE v. STATE, DEPT. OF REVENUE

No. 88-176.

536 So.2d 1050 (1988)

Claude Richard MOORE and Annette J. Moore, On Behalf of Themselves and On Behalf of All Other Persons Who Are Similarly Situated, Appellants, v. STATE of Florida, Department of Revenue and the Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

On Motion for Rehearing November 7, 1988.


Attorney(s) appearing for the Case

Michael L. Rosen, Julian Clarkson, and Thomas J. Jones, of Holland & Knight, Tallahassee, for appellants.

Robert A. Butterworth, Atty. Gen., Joseph C. Mellichamp, III, Asst. Atty. Gen., for appellees.


WENTWORTH, Judge.

Appellants seek review of an order denying their class action claim for a refund of sales taxes. Appellants represent individuals who requested a refund after paying a sales tax for occasional and isolated purchases of mobile homes between 1981 and 1985. We find that the Department of Revenue was empowered to assess such taxes under chapter 212, Florida Statutes, and we affirm the order appealed.

Chapter 212 is a revenue act authorizing a...

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