DEPARTMENT OF REVENUE v. SWAGO T-SHIRTS

No. 4D02-2852.

877 So.2d 761 (2004)

DEPARTMENT OF REVENUE, Appellant, v. SWAGO T-SHIRTS, INC., Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied August 11, 2004.


Attorney(s) appearing for the Case

Charles J. Crist, Jr., Attorney General, and Nicholas Bykowsky, Assistant Attorney General, Tallahassee, for appellant.

Allen H. Libow and Jeffrey C. Weinstein of Libow & Muskat LLP, Boca Raton, for appellee.


WARNER, J.

The Department of Revenue ("the Department") appeals a final summary judgment abating sales and use taxes assessed against Swago T-Shirts, Inc. ("Swago"). The Department claims that the trial court did not have subject matter jurisdiction because Swago failed to satisfy the statutory jurisdiction requirements to contest the legality of the assessment, because it did not pay the taxes due or obtain the Department's approval of an alternative security arrangement...

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