Because appellant failed to rebut all of the legally sufficient jurisdictional allegations in appellee’s complaint, those not rebutted must be taken as true. Therefore, jurisdictional grounds were stated and the trial court properly denied appellant’s motion to dismiss for lack of personal jurisdiction under the long-arm statute. See Elmex Corp. v. Atlantic Federal Savings & Loan Association, 325 So.2d 58 (Fla. 4th DCA 1976).