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DEPARTMENT OF REVENUE v. PINELLAS VP, LLC

Nos. 2D07-6037, 2D07-6039.

3 So.3d 361 (2009)

DEPARTMENT OF REVENUE, Appellant, v. PINELLAS VP, LLC, Appellee. Department of Revenue, Appellant, v. TPA Investments, LLC, f/k/a Condo LLC, Appellee.

District Court of Appeal of Florida, Second District.

January 7, 2009.

Attorney(s) appearing for the Case

Bill McCollum, Attorney General, and Charles Catanzaro, Assistant Attorney General, Tallahassee, for Appellant.

Karen E. Maller of Powell, Carney, Maller, Ramsay & Grove, P.A., St. Petersburg, for Appellees.

LaROSE, Judge.

In these consolidated appeals, the Florida Department of Revenue (Department) appeals two summary final judgments in favor of Pinellas VP, LLC (Pinellas VP), and TPA Investments, LLC (TPA Investments). We have jurisdiction. See Fla. R.App. P. 9.030(b)(1)(a). Because the principal balance of a mortgage is taxable consideration under section 201.02(1), Florida Statutes (2004), and the real property transfers involved here occurred between distinct...

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