PHILIPPINE CULTURAL FOUNDATION v. STATE

No. 2D99-4745.

787 So.2d 125 (2001)

PHILIPPINE CULTURAL FOUNDATION, INC., Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Second District.

April 25, 2001.


Attorney(s) appearing for the Case

Bruce A. Walkley of Walkley & Walkley, and J. Scott Taylor, Tampa, for Appellant.

Linda Lettera, General Counsel, and George C. Hamm, Assistant General Counsel, Tallahassee, for Appellee.


STRINGER, Judge.

Appellant, Philippine Cultural Foundation, Inc., challenges a final order of the Department of Revenue ("the Department") denying its request for a consumer's certificate of exemption from sales tax. Because the Department's interpretation of section 212.08(7)(n), Florida Statutes (1997), is clearly erroneous, we reverse.

Appellant is a Florida nonprofit organization incorporated pursuant to chapter 617, Florida Statutes, and holds a current...

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