AMERICAN BUSINESS v. DEPARTMENT OF REVENUE

No. 4D13-1472.

151 So.3d 67 (2014)

AMERICAN BUSINESS USA CORP., Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Fourth District.

November 12, 2014.


Attorney(s) appearing for the Case

Michael D. Sloan , David B. Esau , and Dean A. Morande of Carlton Fields, P.A., West Palm Beach, for appellant.

Pamela Jo Bondi , Attorney General, Jeffrey M. Dikman , Senior Assistant Attorney General, and Angela L. Huston , Assistant Attorney General, Tallahassee, for appellee.


The issue presented for our review is whether the State of Florida's tax on the internet sale of flowers, which are ordered by out-of-state customers for out-of-state delivery, violates the commerce clause of the United States Constitution. We find that Florida impermissibly burdened interstate commerce when it taxed out-of-state customers...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases