ROBERTS, J.
The appellant, USCardioVascular, Inc., appeals the trial court's final summary judgment for the appellee, the Department of Revenue (DOR). The appellant argues that DOR does not have the authority to assess taxes on the total amount it billed as base rent, as that amount encompassed more than just the total rent it charged to the physician groups. We agree and reverse.
FACTS
The facts of this case are not in dispute. The appellant develops...
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