Leon FL Lawyers | Mark Thomas Aliff -- eLawyers

93-002824RX THE ORIGINAL GREAT AMERICAN CHOCOLATE CHIP COOKIE COMPANY vs DEPARTMENT OF REVENUE (1993)

Division of Administrative Hearings, Florida Filed: May 24, 1993

Whether Rule 12A-1.011(3), Florida Administrative Code, constitutes an invalid exercise of delegated legislative authority?Rule providing that sales of pastries "near" premises are not "off" the premises contrary to statute and vague rule invalid.

92-002106 KJELL BERGH AND MARY BERGH vs DEPARTMENT OF REVENUE (1992)

Division of Administrative Hearings, Florida Filed: Apr. 03, 1992

The issue is whether the Petitioners owe sales tax to the State of Florida for lease payments made to them by Borton Motors, Inc., on a lease of commercial property. The Petitioners argue that the transaction was structured to fall within an exemption to taxation because (a) they maintain they are not in the business of leasing real property and (b) Rule 12A Administrative Code, excludes from taxation lease payments where the lease payments are used to amortize a debt, and the corporation making the lease payment is equally liable on the debt secured by the real property as is the record owner of the property.Petitioners leasing real property to a related business entity are not in business of leasing propert and are not subject to tax.

93-000239RP FLORIDA CABLE TELEVISION ASSOCIATION; CABLEVISION INDUSTRIES OF CENTRAL FLORIDA, INC.; AND CABLEVISION INDUSTRIES OF MIDDLE FLORIDA, INC. vs DEPARTMENT OF REVENUE (1993)

Division of Administrative Hearings, Florida Filed: Jan. 21, 1993

Whether a proposed amendment to Rule 12A-1.053(7), Florida Administrative Code, constitutes an invalid exercise of delegated legislative authority and/or is unconstitutional?Proposed rule amendment taxing agreements allowing attachment of cable television wires to utility poles invalid. Rule conflicts with rule 12A-1.046, Florida Adminstrative Code.

89-006955 MARK ALFRED HERRE vs DEPARTMENT OF REVENUE (1989)

Division of Administrative Hearings, Florida Filed: Dec. 20, 1989

In their stipulation the parties described the issues to be resolved in this case as follows: Whether the Fourth Amendment to the United States Constitution applies to the roadside stop of Petitioner's car by the Monroe County Sheriff's Office and subsequent seizure of marijuana from the vehicle? Whether Section 212.0505, Florida Statutes, is unconstitutional on its face, or as applied herein, on the grounds that it subjects the Petitioner to Double Jeopardy? Whether Section 212.0505, Florida Statutes, is unconstitutional on its face, or as applied herein, on the grounds that it violates Petitioner's rights of Equal Protection and/or Due Process under the United States Constitution? Whether the Petitioner should be assessed certain sales and use taxes, pursuant to Section 212.0505, Florida Statutes, as set out in the Notice of Assessment and Jeopardy Findings dated November 17, 1988?Supression of evidence in a criminal case does not affect an assessment under Section 212.0505.

89-004627 HEEDE SOUTHEAST, INC. vs DEPARTMENT OF REVENUE (1989)

Division of Administrative Hearings, Florida Filed: Aug. 29, 1989

The ultimate issue is whether the Petitioner, Heede Southeast, Inc., (Heede) is liable for state sales tax for the transportation, erection, and dismantling of construction equipment leased by Heede to various customers.Separately subcontracted transport, erection and dismantling not a taxable part of underlying lease of tower crane Freight On Board leasor's equipment yard.

90-001023 SAM ANTHONY CIOTTI vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Feb. 20, 1990

The basic issue is whether the Petitioner engaged in conduct that constitutes a taxable event under Section 212.0505, Florida Statutes (1987), and, if so, the amount of tax, interest, and penalties assessable against Petitioner.Conspirator in scheme to distribute marijuana is liable for tax.

90-003670 GARY WAYNE CHITTY vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Jun. 13, 1990

Whether the subject assessment of taxes, interest and penalties should be upheld.Pilot who brought marijuana into Florida's airspace and who jettisoned same over Florida land is subject to use tax. Jeopardy assessment upheld.

90-001639 WILLIAM DAVENPORT vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Mar. 15, 1990

Whether the Petitioner should be assessed certain sales and use taxes pursuant to Section 212.0505 F.S. for the cultivation of marijuana as more particularly described in the assessment.Party in wrong place at wrong time for purposes of ""patterning"" shotgun blast is not necessarily responsible for taxable marijuana at that location.

Mark Thomas Aliff