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VERIZON BUSINESS v. DEPT. OF REVENUE

No. 1D14-3213.

164 So.3d 806 (2015)

VERIZON BUSINESS PURCHASING, LLC, Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, A State Agency, Appellee.

District Court of Appeal of Florida, First District.

June 11, 2015.

Attorney(s) appearing for the Case

Katherine E. Giddings and Kristen E. Fiore of Akerman LLP, Tallahassee; Michael J. Bowen and Peter O. Larsen of Akerman LLP, Jacksonville, for Appellant.

Pamela Jo Bondi , Attorney General, and J. Clifton Cox , Special Counsel, Tallahassee, for Appellee.

Appellant, Verizon Business Purchasing, LLC, appeals the trial court's Final Judgment entered in favor of Appellee, the Florida Department of Revenue ("Department"), and argues that the Notice of Proposed Assessment issued to it by the Department was not the final assessment contemplated in the pertinent statute of limitations. For the...

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