DEPT. OF REVENUE v. SEMINOLE TRIBE OF FLA.

No. 4D10-456.

65 So.3d 1094 (2011)

FLORIDA DEPARTMENT OF REVENUE, Appellant, v. SEMINOLE TRIBE OF FLORIDA, a federally recognized Indian tribe, Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied August 18, 2011.


Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General, Courtney Brewer , Deputy Solicitor General, and Joseph C. Mellichamp, III , Special Counsel, Tallahassee, for appellant.

Glen A. Stankee of Akerman Senterfitt, Fort Lauderdale, Katherine E. Giddings and Nancy M. Wallace of Akerman Senterfitt, Tallahassee, for appellee.


MAY, J.

Taxability of gasoline purchased outside of Indian lands is the issue in this appeal. The Department of Revenue appeals a final summary judgment for the Seminole Tribe of Florida, declaring motor fuel taxes imposed on the Tribe for purchases of fuel off the reservations and trust lands, but used on tribal lands, invalid and directing the State to refund those taxes. It argues the trial court erred as a matter of law in ruling against the Department of Revenue...

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