VALLEYCREST LANDSCAPE v. DEPT. OF REVENUE

No. 1D15-3439.

213 So.3d 992 (2016)

VALLEYCREST LANDSCAPE MAINTENANCE, INC., Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

June 24, 2016.


Attorney(s) appearing for the Case

J. Riley Davis , Akerman LLP, Tallahassee, for Appellant.

Jeffrey M. Dikman , Assistant Attorney General, Jonathan L. Williams , Assistant Attorney General, for Appellee.


ValleyCrest Landscape Maintenance appeals a summary judgment order dismissing its tax refund action against the Florida Department of Revenue. ValleyCrest requested a refund of taxes paid on gasoline used in the lawn care equipment of its landscaping business. It argues that Florida's taxing scheme doesn't apply to off-road uses of...

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