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BERNARD EGAN & CO. v. STATE, DEPT. OF REV.

No. 4D99-0233.

769 So.2d 1060 (2000)

BERNARD EGAN & COMPANY and Subsidiaries, Appellant, v. STATE of Florida DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied November 9, 2000.

Attorney(s) appearing for the Case

Robert O. Rogers, Allison B. Rogers and Richard Paladino of Rogers, Bowers, Dempsey and Paladino, West Palm Beach, for appellant.

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

STEVENSON, J.

Appellant, Bernard Egan & Company and Subsidiaries ("Egan"), is a citrus company incorporated in the State of Florida. Egan sells produce throughout the United States through wholly-owned domestic subsidiaries and sells produce in foreign countries through DNE Sales International, Inc., a foreign subsidiary incorporated in the Virgin Islands. Egan appeals a final order of the Florida Department of Revenue...

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