ADVISORY OPINION TO THE ATTORNEY GENERAL re EXTENDING EXISTING SALES TAX TO NON-TAXED SERVICES WHERE EXCLUSION FAILS TO SERVE PUBLIC PURPOSE.
Advisory Opinion to the Attorney General re Initiative Requiring Legislative Determination that Sales Tax Exemptions Serve a Public Purpose.
Advisory Opinion to the Attorney General re Initiative Directing Manner by Which Sales Tax Exemptions are Granted by the Legislature.
Advisory Opinion to the Attorney General re Extending Existing Sales Tax to Non-Taxed Services Where Exclusion Fails to Serve Public Purpose.
Advisory Opinion to the Attorney General re Initiative Requiring Legislative Determination that Sales Tax Exemptions Serve a Public Purpose.
Advisory Opinion to the Attorney General re Initiative Directing Manner by Which Sales Tax Exemptions are Granted by the Legislature.
Supreme Court of Florida.https://leagle.com/images/logo.png
March 22, 2007.
March 22, 2007.
Attorney(s) appearing for the Case
Bill McCollum, Attorney General, Louis F. Hubener, Chief Deputy Solicitor General, and Lynn C. Hearn, Deputy Solicitor General, Tallahassee, FL, for Petitioner.
Robert L. Nabors and David G. Tucker of Nabors, Giblin and Nickerson, P.A., Tallahassee, FL, for Floridians Against Inequities in Rates, Sponsor.
Cynthia S. Tunnicliff and Howard E. Adams of Pennington, Moore, Wilkinson, Bell and Dunbar, P.A., and Dan R. Stengle, Victoria L. Weber and David L. Powell of Hopping Green and Sams, P.A., Tallahassee, FL, on behalf of Florida Association of Realtors, Inc.; Florida Institute of Certified Public Accountants; Florida Retail Federation; Florida Chamber of Commerce, Inc.; Florida Association of Broadcasters; Florida Manufacturers Association; National Federation of Independent Businesses, Inc.; Florida Farm Bureau Federation, Inc.; Florida Minerals and Chemistry Council, Inc.; Florida Fruit and Vegetable Association, Inc.; Florida Cattlemen's Association, Inc.; Sunshine State Milk Producers, Inc.; Florida Nursery Growers and Landscape Association; Printing Association of Florida and Florida Bankers Association; for Opponents.
Supreme Court of Florida.
ANSTEAD, J.
In 2004, this Court considered and rejected for ballot placement a citizen's initiative previously prepared by Floridians Against Inequities in Rates (FAIR) in Advisory Opinion to the Attorney General re Fairness Initiative Requiring Legislative Determination that Sales Tax Exemptions and Exclusions Serve a Public Purpose,880 So.2d 630 (Fla.2004) (Fairness Initiative). In an effort to avoid the single subject...
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