SPACELINK OF FLORIDA, INC., APPELLANT,
v.
GOLDEN LAKES VILLAGE ASSOCIATION, INC., APPELLEE
SPACELINK OF FLORIDA, INC., APPELLANT,
GOLDEN LAKES VILLAGE ASSOCIATION, INC., APPELLEE
505 So. 2d 32
Florida District Court of Appeal, Fourth District (1987)
Negative Treatment
Cited by 4 cases
Opinion of the Court
GOLDMAN, MURRAY, Associate Judge.
This is an appeal from a final summary judgment and raises the issue: Who is responsible for the payment of sales tax for the sale, rental or use of tangible personal property when the agreement between the parties is silent as to which party bears the burden of payment of the State sales tax. The trial judge held that the lessor was responsible for payment of the tax. We agree and affirm.
We feel that the decision and reasoning of the court in Oven v. Dawirs, 419 So. 2d 1186 (Fla. 1st DCA 1982), is applicable to the facts of this case.
AFFIRMED.
LETTS and GLICKSTEIN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Schnurmacher Holding, Inc. v. Noriega, 542 So. 2d 1327 (Fla. 1989)…Justice. We have for review Noriega v. Schnurmacher Holding, Inc., 528 So. 2d 28 (Fla. 3d DCA 1988), based on certified conflict with Oven v. Dawirs, 419 So. 2d 1186 (Fla. 1st DCA 1982), and Spacelink of Florida, Inc. v. Golden Lakes Village Ass’n, 505 So. 2d 32 (Fla. 4th DCA 1987). We have jurisdiction. Art. V, § 3(b)(4), Fla. Const. In 1985, Noriega leased a commercial property to Schnurmacher. The terms of the written lease agreement shifted the burden from Noriega to Schnurmacher for the payment of ad…
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Noriega v. Schnurmacher Holding, Inc., 528 So. 2d 28 (Fla. 3d DCA 1988)….031(3), however, compels the conclusion that the statute merely designates the landlord as the agent for collecting and remitting the taxes to the Department of Revenue. Contrary to Oven and Spacelink of Florida, Inc. v. Golden Lakes Village Ass’n, 505 So. 2d 32 (Fla. 4th DCA 1987), we hold that section 212.031(2)(a) mandates that, in the absence of an opposing contractual provision, the tenant in a commercial lease must pay the sales tax, which the landlord is obligated to collect and remit. We acknowledge…
Authorities Cited
- Sharpe v. Monfort OF Colo., Inc., 419 So. 2d 1186 (Fla. 1st DCA 1982)
- Oven v. Dawirs, 419 So. 2d 1186 (Fla. 1st DCA 1982)