MICJO, INC. v. AB & T

No. 2D11-254.

78 So.3d 124 (2012)

MICJO, INC., a Florida corporation, Appellant, v. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, Appellee.

District Court of Appeal of Florida, Second District.

February 1, 2012.


Attorney(s) appearing for the Case

Harry P. Teichman of Bayshore Law Group, Tampa, for Appellant.

Garnett W. Chisenhall , Chief Appellate Counsel, Tallahassee, for Appellee.


BLACK, Judge.

Micjo, Inc., appeals the final agency action of the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco (AB & T), that requires it to pay $47,649.45, plus interest, in Florida excise taxes to AB & T. In this case of first impression, we are called upon to interpret the phrase "wholesale sales price" as it appears in section 210.25(13), Florida Statutes (2009), and as it appears within the context of...

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