IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA DEPARTMENT OF REVENUE, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND Appellant, DISPOSITION THEREOF IF FILED v. CASE NO. 1D15-5154 CHRISTOPHER ARNDT and HEATHER CALLAHAN, Appellees. _____________________________/ Opinion filed September 7, 2016.

An appeal from the Division of Administrative Hearings.

Robert E. Meale, Judge.

Pamela Jo Bondi, Attorney General, Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellant.

Christopher Arndt, pro se, Appellee.

PER CURIAM.

REVERSED. Dep’t of Revenue v. Reyes, 181 So. 3d 1270 (Fla. 1st DCA 2015).

WOLF, B.L. THOMAS, and OSTERHAUS, JJ., CONCUR.