AMERICAN TELEPHONE AND TELEGRAPH COMPANY v. FLORIDA DEPT. OF REVENUE

No. 1D99-193.

764 So.2d 665 (2000)

AMERICAN TELEPHONE AND TELEGRAPH COMPANY, as successor in interest to AT&T Technologies, Inc., Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied July 3, 2000.


Attorney(s) appearing for the Case

Stephen H. Grimes, James M. Ervin, Jr., and Susan L. Kelsey, of Holland & Knight LLP, Tallahassee, and Tracy A. Nichols of Holland & Knight LLP, Miami, for Appellant.

Robert A. Butterworth, Attorney General, and James McAuley, Assistant Attorney General, Tallahassee, for Appellee.


KAHN, J.

American Telephone and Telegraph Company (AT&T) appeals a final judgment upholding a sales tax assessment on its sales of systems engineering services. AT & T raises two points on appeal. Under the first point, AT & T argues the trial court erred in concluding these sales of systems engineering services were taxable. Under the second point on appeal, AT & T argues that, assuming these sales are taxable, the trial court should not have required...

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