Fair Apportionment

27 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Fla. Dep't OF Revenue v. NEW SEA Escape Cruises, Ltd.
  894 So. 2d 954· Fla.· 2005-02-17 ·cited 44×
  Florida Supreme Court resolved a conflict between district courts regarding whether cruise-to-nowhere vessels qualify for a partial sales and use tax exemption. The court held that such operations constitute foreign commerce because they venture beyond Florida's three-mile territ
• DELTA AIR Lines, Inc. v. Dep't OF Revenue
  455 So. 2d 317· Fla.· 1984-06-14 ·cited 18×
  Delta Air Lines and other airlines challenged chapter 83-3, a Florida tax statute providing a corporate income tax credit for Florida-based airlines, claiming it violated the Commerce Clause. The Florida Supreme Court held that the corporate tax credit provision unconstitutionall
• Lizzie Mae Harris v. Wilson
  656 So. 2d 512· Fla. 1st DCA· 1995-05-25 ·cited 16×
  Homeowners challenged a special assessment imposed by Clay County for solid waste disposal services on residential properties. The court affirmed the summary judgment, holding that the assessment was valid because the assessed properties received a special benefit and the assessm
• Fla. Dep't OF Revenue v. Am. Bus. USA Corp.
  191 So. 3d 906· Fla.· 2016-05-26 ·cited 6×
  The Florida Supreme Court upheld a state statute imposing sales tax on in-state florists for all sales regardless of delivery location, rejecting the Fourth District's finding that the tax violated the dormant Commerce Clause when applied to out-of-state deliveries. The Court hel
• Dep't of Banking & Fin. v. Credicorp
  684 So. 2d 746· Fla.· 1996-10-31 ·cited 3×
  Florida's Department of Banking and Finance sought to impose licensing requirements and fees on Credicorp, a Texas-based mail-order retail installment seller that actively solicited Florida residents but had no physical presence in the state. The Florida Supreme Court held that F
• TA Operating Corp. v. State
  767 So. 2d 1270· Fla. 1st DCA· 2000-09-28 ·cited 2×
  TA Operating Corporation sought a refund of Florida excise taxes paid on diesel fuel purchased for export to Georgia, claiming the tax violated the dormant Commerce Clause. The Florida District Court of Appeal affirmed the denial of the refund, holding that Florida's excise tax o
• Holmes Reg'l Med. Ctr., Inc. v. Allstate Ins. Co.
  225 So. 3d 780· Fla.· 2017-07-13 ·cited 1×
  The Florida Supreme Court held that a party with an unsatisfied judgment cannot assert an equitable subrogation claim against a subsequent tortfeasor without first fully paying the injured party's damages. The Court reversed the Fifth District's decision allowing contingent subro
• Colgate-Palmolive Co. v. Fla. Dep't OF Revenue
  988 So. 2d 1212· Fla. 1st DCA· 2008-08-20 ·cited 1×
  Colgate-Palmolive challenged Florida's corporate income tax scheme as violating the Foreign Commerce Clause by treating foreign tax credits and domestic dividend deductions differently, specifically by allowing net operating loss carryovers for domestic dividends but not for fore
• Indian Creek Country Club, Inc. v. Indian Creek Vill.
  211 So. 3d 230· Fla. 3d DCA· 2017-01-18
  Indian Creek Country Club appealed from a trial court's invalidation of special assessments imposed by Indian Creek Village and the voiding of a 1996 agreement between the parties. The appellate court affirmed the invalidation of the 2010 and 2011 special assessments as unsupport
• In & for New Castle Cnty. Ford Motor Co.
  Del. Super. Ct.· 2008-04-25
  The Delaware Superior Court affirmed the Director of Revenue's decision, holding that Ford Motor Company was subject to the wholesaler gross receipt tax. The court found that Ford's activities constituted "wholesaling" within the meaning of the statute, despite title passing outs
• In & for New Castle Cnty. Dial Corp.
  Del. Super. Ct.· 2008-01-29
  The Delaware Wholesaler Gross Receipt Tax, as applied to The Dial Corporation's sales, violates the Commerce Clause of the U.S. Constitution. The tax is unconstitutional because the sales, including the transfer of title and risk of loss, occurred outside of Delaware, and Delawar
• Lehman Bros. Bank, FSB
  Del.· 2007-11-07
  The Delaware Supreme Court affirmed in part and reversed in part the Superior Court's decision. The Court held that Lehman Brothers Bank, FSB was domiciled in Delaware for franchise tax purposes, making Section 1101(a) of the Delaware bank franchise tax statute applicable. Conseq
• In & for New Castle Cnty. Lehman Bros. Bank, FSB v. C.A. No. 05A-06-004-FSS State Bank Comm'r
  Del. Super. Ct.· 2006-11-30
  The Delaware State Bank Commissioner's decision upholding the bank franchise tax assessment and penalties against a federally chartered bank is affirmed. The court found that the bank was headquartered in Delaware for tax purposes, that the income taxed was earned within Delaware
• The Fla. Dep't OF Revenue & Gerald R. Lewis v. Seminole Elec. Coop., Inc.
  598 So. 2d 115· Fla. 2d DCA· 1992-04-10
  The Florida Department of Revenue appeals a trial court judgment declaring that Florida's services tax, as applied to Seminole Electric Cooperative's coal transportation charges, violates the Commerce Clause. The appellate court reverses, holding that the tax satisfies the Comple
• Reis v. City OF Clermont
  34 Fla. Supp. 50· Lake Cty. Cir. Ct.· 1970-05-20
  Property owner Reis challenged a special sewer assessment imposed by the City of Clermont on his grove property, claiming it exceeded the actual benefits his land would receive. The court found the $4,080 assessment was excessive and reduced it by 40%, holding that special assess