Department of Revenue v. Ryder System, Inc.

District Court of Appeal of Florida

Department of Revenue v. Ryder System, Inc.

406 So. 2d 1299, 1981 Fla. App. LEXIS 21811

CourtDistrict Court of Appeal of Florida

DecidedNovember 23, 1981

DocketNo. AB-419

StatusPublished

Cited by2 cases

This text of 406 So. 2d 1299 (Department of Revenue v. Ryder System, Inc.) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Department of Revenue v. Ryder System, Inc., 406 So. 2d 1299, 1981 Fla. App. LEXIS 21811 (Fla. Ct. App. 1981).

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Opinion

PER CURIAM.

The Department of Revenue appeals the trial court’s final declaratory judgment finding invalid a proposed assessment of rental tax, penalties and interest. Chapter 212, Florida Statutes. The department asserts the circumstances are similar to those found in Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue, 330 So.2d 765 (Fla. 1st DCA 1976). In Zero, this court affirmed the trial court’s order upholding the department’s assessment of rental tax. Zero, however, is distinguishable. The trial court’s order was based upon a finding that rent was paid. In this case, the court below found no landlord and tenant relationship and that Ryder Systems, Inc. was not engaged in the business of renting, leasing or letting any real property. Since there was no finding a rental payment was made, the trial court correctly disapproved the tax. The judgment below is, therefore, affirmed.

McCORD, MILLS and ERVIN, JJ., concur.

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PER CURIAM.

The Department of Revenue appeals the trial court’s final declaratory judgment finding invalid a proposed assessment of rental tax, penalties and interest. Chapter 212, Florida Statutes. The department asserts the circumstances are similar to those found in Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue, 330 So.2d 765 (Fla. 1st DCA 1976). In Zero, this court affirmed the trial court’s order upholding the department’s assessment of rental tax. Zero, however, is distinguishable. The trial court’s order was based upon a finding that rent was paid. In this case, the court below found no landlord and tenant relationship and that Ryder Systems, Inc. was not engaged in the business of renting, leasing or letting any real property. Since there was no finding a rental payment was made, the trial court correctly disapproved the tax. The judgment below is, therefore, affirmed.

McCORD, MILLS and ERVIN, JJ., concur.

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406 So. 2d 1299, 1981 Fla. App. LEXIS 21811, Counsel Stack Legal Research, https://law.counselstack.com/opinion/department-of-revenue-v-ryder-system-inc-fladistctapp-1981.

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