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ADVISORY OPIN. TO ATTY. GEN. RE TAX EXEMP.

No. SC04-947.

880 So.2d 630 (2004)

ADVISORY OPINION TO THE ATTORNEY GENERAL RE FAIRNESS INITIATIVE REQUIRING LEGISLATIVE DETERMINATION THAT SALES TAX EXEMPTIONS AND EXCLUSIONS SERVE A PUBLIC PURPOSE.

Supreme Court of Florida.

July 15, 2004.

Attorney(s) appearing for the Case

Charles J. Crist, Jr., Attorney General, Tallahassee, FL, for Petitioner.

Senator John McKay, Chair, and Thomas R. Julin and Talbot D'Alemberte, Tallahassee, FL, for Floridians Against Inequities in Rates, Proponents.

Cynthia S. Tunnicliff, Howard E. Adams, and Kimberly L. King of Pennington, Moore, Wilkinson, Bell and Dunbar, P.A.; and Victoria L. Weber, Dan R. Stengle, and David L. Powell of Hopping Green and Sams, P.A. on behalf Florida Association of Realtors, Inc.; Florida Institute of Certified Public Accountants and Florida Institute of Accountants, Inc.; Florida Phosphate Council, Inc.; National Federation of Independent Businesses, Inc.; Florida Minerals and Chemistry Council, f/k/a Florida Manufacturing and Chemical Council, Inc.; Florida Fruit and Vegetable Association, Inc.; Florida Farm Bureau Federation, Inc.; Florida Cattlemen's Association, Inc.; and Sunshine State Milk Producers, Inc., for Opponents.

PER CURIAM.

The Attorney General has requested this Court to review a proposed amendment to the Florida Constitution. We have jurisdiction. See art. IV, § 10; art. V, § 3(b)(10), Fla. Const. For the reasons expressed below, we hold the proposed amendment violates article XI, section 3, Florida Constitution, and section 101.161, Florida Statutes (2003).1

I. PROCEEDINGS...

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