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DEPARTMENT OF REVENUE v. BANK OF AMERICA

No. 1D99-461.

752 So.2d 637 (2000)

DEPARTMENT OF REVENUE, an Agency of the State of Florida, Appellant, v. BANK OF AMERICA, N.A., et al., Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied March 22, 2000.

Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General; Jarrell L. Murchison, Assistant Attorney General, Tallahassee, for Appellant.

Peter O. Larsen and David E. Otero of Milam, Otero, Larsen, Dawson & Traylor, P.A., Jacksonville; David M. Wells and R. Eric Bilik of McGuire, Woods, Battle & Boothe, LLP, Jacksonville, for Appellee.

Russell B. Hale and Virginia B. Townes of Akerman, Senterfitt & Eidson, P.A., Orlando, for Amicus Curiae Florida Bankers Association.

JOANOS, J.

The Florida Department of Revenue (Department) seeks review of a final judgment rendered by the trial court in favor of Bank of America, N.A. (Bank), the successor by merger to NationsBank, N.A. The issue presented is whether a lender/financer is entitled to receive the legislatively created sales tax refund provided to motor vehicle dealers under the provisions of section 212.17(2) and (3), Florida Statutes. We reverse.

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