REGAL KITCHENS, INC. v. FLORIDA DEPT. OF REVENUE

No. 93-994.

641 So.2d 158 (1994)

REGAL KITCHENS, INC., Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

July 29, 1994.


Attorney(s) appearing for the Case

J. Riley Davis of Katz, Kutter, Haigler, Alderman, Marks and Bryant, Tallahassee, and Stanton G. Levin, P.A., Coral Gables, for appellant.

Robert A. Butterworth, Atty. Gen., and Jarrell L. Murchison, Asst. Atty. Gen., Tallahassee, for appellee.

Cynthia S. Tunnicliff of Pennington & Haben, Tallahassee, for amicus curiae Florida Auto. Dealers Ass'n.

Harold F.X. Purnell of Rutledge, Ecenia, Underwood & Purnell, P.A., Tallahassee, for amicus curiae Lodge Enterprises, Inc.

Bernard A. Barton, Jr., Douglas A. Wright, and Laurel J. Lenfestey of Holland & Knight, Tampa, for amicus curiae Anchor Glass Container Corp.


PADOVANO, Philip J., Associate Judge.

This is an appeal from a declaratory statement issued by the Department of Revenue. The appellant, Regal Kitchens, Inc., has advanced two arguments for reversal: (1) the declaratory statement is impermissibly broad in that it purports to declare a general policy that applies to an entire class of taxpayers, and (2) the position asserted by the Department on the merits of the case is incorrect. We have concluded that the first...

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