Miami Tiresoles, Inc. v. Department of Revenue

Supreme Court of Florida

Miami Tiresoles, Inc. v. Department of Revenue

732 So. 2d 322, 24 Fla. L. Weekly Supp. 172, 1999 Fla. LEXIS 571, 1999 WL 189836

CourtSupreme Court of Florida

DecidedApril 8, 1999

DocketNo. 91,055

StatusPublished

Cited by2 cases

This text of 732 So. 2d 322 (Miami Tiresoles, Inc. v. Department of Revenue) is published on Counsel Stack Legal Research, covering Supreme Court 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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Miami Tiresoles, Inc. v. Department of Revenue, 732 So. 2d 322, 24 Fla. L. Weekly Supp. 172, 1999 Fla. LEXIS 571, 1999 WL 189836 (Fla. 1999).

Pincite

Opinion

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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