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PAGENET, INC. v. STATE DEPT. OF REVENUE

No. 1D04-1154.

896 So.2d 824 (2005)

PAGENET, INC., f/k/a Paging Network of Tennessee, Inc., a Delaware Corporation, Appellant, v. The STATE of Florida DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied March 29, 2005.

Attorney(s) appearing for the Case

Allen H. Libow and Eric J. Stockel of Libow & Shaheen LLP, Boca Raton, for Appellant.

Charles J. Crist, Jr., Attorney General and Charles Catanzaro, Assistant Attorney General, Tallahassee, for Appellee.

VAN NORTWICK, J.

PageNet, Inc. appeals a final order dismissing with prejudice its lawsuit challenging sale and use tax assessments in the amount of $843,637.17 which were levied by the Department of Revenue, appellee. In the order on appeal, the trial court ruled that it lacked the authority to set an alternative security arrangement under section 72.011(3)(b)2, Florida Statutes (2001), and that, since PageNet did not fulfill any of the other conditions in section...

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