DEPARTMENT OF REVENUE, APPELLANT,
v.
RYDER SYSTEM, INC., APPELLEE
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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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Fla. Exp. Tobacco Co., Inc. v. Dep't OF Revenue & Gerald Lewis, 510 So. 2d 936 (Fla. 1st DCA 1987)…2d 765 (Fla. 1st DCA), cert, denied, 339 So. 2d 1174 (Fla.l976).10 Accordingly, DOR’s notice of tax due and demand for payment of the tax constitutes an assessment that is reviewable in circuit court. See Department of Revenue v. Ryder System, Inc., 406 So. 2d 1299 (Fla. 1st DCA 1981). That such notice and demand amounts to a tax assessment is further supported by DOR’s interpretation of the statutes in rule 12A-1.056(6), Florida Administrative Code, which provides that when a lessor fails to make a report and…
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Lloyd Enters., Inc. v. Dep't OF Revenue, 651 So. 2d 735 (Fla. 5th DCA 1995)…us, it follows that the concessionaire fees charged by Volusia County are not rent payments or license charges [*742] for the use of real property, and no sales tax is due pursuant to section 212.031. See Department of Revenue v. Ryder System, Inc., 406 So. 2d 1299 (Fla. 1st DCA 1981). The second point deals with the constitutionality of section 212.10, Florida Statutes (1989). As it stood in 1989, section 212.10 imposed on a purchasing or successor-dealer sales tax liabilities for a selling dealer, without a…
Authorities Cited
- Zero Food Storage Div. OF Am. Consumer Indus., Inc. v. Dep't OF Revenue, 330 So. 2d 765 (Fla. 1st DCA 1976)