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FL. DEPT. OF REV. v. PIRTLE CONST.

No. 96-1487.

690 So.2d 709 (1997)

FLORIDA DEPARTMENT OF REVENUE, Appellant, v. JAMES B. PIRTLE CONSTRUCTION COMPANY, INC., Appellee.

District Court of Appeal of Florida, Fourth District.

April 2, 1997.

Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General, Tallahassee, and Jarrell L. Murchison and Jeffrey M. Dikman, Assistant Attorneys General, Tallahassee, for appellant.

Joseph C. Moffa, Fort Lauderdale, and Brett Panter of Panter & Panter, P.A., Miami, for appellee.

BARR, ROBBIE M., Associate Judge.

Taxpayer Pirtle applied to the Department of Revenue for a refund of intangible taxes paid on accounts receivable generated by construction contracts with the Broward County School Board. The Department denied the claim, and Pirtle sued for relief. On cross-motions for summary judgment, the trial court held Pirtle's receivables exempt from intangible tax under section 199.185(1)(d), Florida Statutes (1991). Our interpretation of that...

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