FLORIDA HI-LIFT v. DEPT. OF REVENUE

No. 89-1947.

571 So.2d 1364 (1990)

FLORIDA HI-LIFT, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 16, 1991.


Attorney(s) appearing for the Case

Richard C. Bellak and Hala Mary Ayoub of Fowler, White, Gillen, Boggs, Villareal & Banker, P.A., Tallahassee, for appellant.

Robert A. Butterworth, Atty. Gen., and Lealand L. McCharen and Lee R. Rohe, Asst. Attys. Gen., Tallahassee, for appellee.

Benjamin K. Phipps, Tallahassee, for Heede Southeast, Inc., Amicus Curiae.


BOOTH, Judge.

This cause is before us on appeal from an order of the Department of Revenue (DOR) upholding the assessment of tax on pickup and delivery charges on rental equipment.

The facts, as found by the hearing officer and adopted by DOR, are as follows:

Florida Hi-Lift, Petitioner, is in the business of selling, leasing, repairing and transporting aerial lift equipment. Petitioner enters into rental agreements with customers who rent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases