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NEW SEA ESCAPE CRUISES, LTD. v. FLORIDA DEPT. OF REVENUE

No. 4D00-3873.

823 So.2d 161 (2002)

NEW SEA ESCAPE CRUISES, LTD., Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied August 7, 2002.

Attorney(s) appearing for the Case

Ronald A. Marini of Marini & Associates, P.A., Miami, for appellant.

Robert A. Butterworth, Attorney General, Tallahassee, and Martha F. Barrera and Nicholas Bykowsky, Assistant Attorneys General, Tallahassee, for appellee.

KLEIN, J.

Appellant Sea Escape operates what are known as "cruises to nowhere" on a vessel which leaves Fort Lauderdale, cruises outside Florida's territorial waters so that its guests can legally gamble, and returns to Fort Lauderdale. This vessel also cruises, on other occasions, to the Bahamas. This appeal involves the application of Florida's sales and use tax on tangible personal property to: (1) proceeds from the gambling concession agreement, (2) the gambling...

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