DEPARTMENT OF REVENUE v. GENERAL MOTORS LLC

No. 1D12-784.

104 So.3d 1191 (2012)

DEPARTMENT OF REVENUE, Appellant, v. GENERAL MOTORS LLC, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 22, 2013.


Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General; Joseph C. Mellichamp, III , Chief Assistant Attorney General, Louis F. Hubener, III , Chief Deputy Solicitor General, and Rachel E. Nordby , Deputy Solicitor General, Tallahassee, for Appellant.

Victoria L. Weber , Gary V. Perko , and Mohammad O. Jazil of Hopping, Green & Sams, P.A., Tallahassee; Daniel H. Schlueter of Sutherland, Asbill & Brennan, LLP, Washington, DC, pro hac vice, for Appellee.


LEWIS, J.

Appellant, Department of Revenue ("Department"), challenges the trial court's final summary judgment entered in favor of General Motors LLC ("GM"), concluding that the assessments challenged by GM constituted an impermissible double taxation or pyramiding of tax prohibited under Florida law. The Department raises three issues on appeal, only one of which merits discussion. The Department contends that the trial court reversibly erred in concluding that GM...

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