MIAMI TIRESOLES, INC., ET AL., PETITIONERS,
v.
DEPARTMENT OF REVENUE, RESPONDENT
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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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P.R. Mktg. Grp., Inc. v. GTE Fla., Inc., 747 So. 2d 962 (Fla. 2d DCA 1999)…e trial court’s nonfinal order denying their motion to certify as a class. Based on the Florida supreme court’s recent decisions in Pub. Medic. Assistance Trust Fund v. Hameroff, 736 So. 2d 1150 (Fla.1999), Miami Tiresoles, Inc. v. Dep’t of Revenue, 732 So. 2d 322 (Fla.1999), and Dep’t of Revenue v. Nemeth, 733 So. 2d 970 (Fla.1999), we must affirm. The appellants filed a complaint against GTE Florida (hereinafter “GTE”) and the State of Florida, Department of Revenue (hereinafter “DOR”), alleging that GTE c…1 / 2
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Miami Tiresoles, Inc. v. State, 734 So. 2d 600 (Fla. 3d DCA 1999)…Court of Florida has remanded the case for further proceedings consistent with its opinion in Department of Revenue v. Nemeth, 24 Fla. L. Weekly S160, 733 So. 2d 970 (Fla.1999). Miami Tiresoles, Inc. v. Department of Revenue, 24 Fla. L. Weekly S172, 732 So. 2d 322 (Fla.1999). Pursuant to that directive, we withdraw our mandate issued on July 7,. 1997, and vacate our opinion. We adopt the Supreme Court’s opinion as our own, reverse the summary judgment under review, and remand the cause to the [*601] trial cou…
Authorities Cited
- Dep't OF Revenue v. Kuhnlein, 646 So. 2d 717 (Fla. 1994)
- State Ex rel. Victor Chem. Works v. GAY, 74 So. 2d 560 (Fla. 1954)
- Dep't OF Revenue v. Nemeth, 733 So. 2d 970 (Fla. 1999)
- Burton v. State, 695 So. 2d 851 (Fla. 3d DCA 1997)
- Perez v. State, 695 So. 2d 851 (Fla. 3d DCA 1997)