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STATE DEPT. OF REVENUE v. AMERICAN AIRLINES, INC.

No. 98-4024.

739 So.2d 666 (1999)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. AMERICAN AIRLINES, INC., Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied September 22, 1999.

Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General, and Jeffrey M. Dikman, Assistant Attorney General, Tallahassee, for Appellant.

Susan L. Turner, Elizabeth L. Bevington and William D. Townsend, of Holland & Knight LLP, Tallahassee, and John C. Englander and Dana L. McAlister of Goodwin Procter & Hoar LLP, Boston, Massachusetts, for Appellee.

BARFIELD, C.J.

The Florida Department of Revenue appeals the trial court's ruling that a federal statute, 49 U.S.C. § 1513, precludes the state from assessing and collecting intangible personal property tax from American Airlines, Inc., on accounts receivable held by the airline on January 1 of each year which are generated from the sale of airline tickets. We reverse.

Imposition of the intangible personal property tax in section 199.103, Florida Statutes...

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