Supreme Court of Florida, 1999

Miami Tiresoles, Inc. v. Department of Revenue

Supreme Court of Florida · Decided April 8, 1999 · Anstead, Harding, Overton, Shaw, Wells

732 So. 2d 322; 24 Fla. L. Weekly Supp. 172; 1999 Fla. LEXIS 571; 1999 WL 189836 (Southern Reporter, Second Series)

Cases that cite this one

2 later published cases cite this decision.

PR MARKETING GROUP v. GTE Florida, Inc. (Fla. Dist. Ct. App. 1999)
Miami Tiresoles, Inc. v. State, Department of Revenue (Fla. Dist. Ct. App. 1999)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

We have for review Miami Tiresoles, Inc. v. State Department of Revenue, 695 So.2d 851 (Fla. 3d DCA 1997), in which the Third District certified the following question as one of great public importance:

WHETHER DEPARTMENT OF REVENUE V. KUHNLEIN, 646 So.2d 717 (Fla. 1994), CERT. DENIED, 515 S.Ct. [U.S.] 1158, 115 S.Ct. 2608, 132 L.Ed.2d 853 (1995), OVERRULED OR RECEDED FROM STATE EX RED. VICTOR CHEMICAL WORKS V. GAY, 74 So.2d 560 (Fla. 1954)?

Id. at 851. We have jurisdiction. Art. V, § 3(b)(4), Fla. Const.

We recently answered a substantially similar question in the negative. See Department of Revenue v. Nemeth, 733 So.2d 970 (Fla. 1999). Accordingly, on the authority of Nemeth, we answer the certified question in the negative and remand this case for proceedings consistent with our opinion therein.

It is so ordered.

HARDING, C.J., SHAW, WELLS and ANSTEAD, JJ., and OVERTON, Senior Justice, concur.

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