Leon FL Lawyers | Ruth Ann Smith -- eLawyers

99-004165F ASSOCIATED MARINE INSTITUTES, INC. vs DEPARTMENT OF REVENUE (1999)

Division of Administrative Hearings, Florida Filed: Oct. 01, 1999

The issue is whether Petitioner is entitled to its attorneys' fees and costs associated with this case and an associated case, DOAH Case No. 99-1679RX, in which Petitioner obtained a final order from the same Administrative Law Judge invalidating two rules promulgated by Respondent.Department of Revenue was substantially justified in defending a rule that exempted purchases, but not sales, by certain organizations providing certain services to minors.

99-001679RX ASSOCIATED MARINE INSTITUTES, INC. vs DEPARTMENT OF REVENUE (1999)

Division of Administrative Hearings, Florida Filed: Apr. 08, 1999

The issue is whether portions of Rules 12A-1.001(3)(b) and 12A-1.001(3)(q), Florida Administrative Code, are invalid exercises of delegated legislative authority.Department rule invalid exercise of delegated legislative authority because it modifies or contravenes statute exempting certain organizations from Ch. 212, F.S. Statutory exemption covers sales and purchases by organization; rule exempts only purchases.

97-002586 FRIENDS HOUSING AND CARE, INC. vs DEPARTMENT OF REVENUE (1997)

Division of Administrative Hearings, Florida Filed: Jun. 02, 1997

Does Petitioner qualify for a consumer's certificate of exemption as a "church" as defined in Rule 12A-1.001(3)(c), Florida Administrative Code, or as a "religious institution" as defined in Section 212.08(7)(o) 2.a., Florida Statutes?Petitioner failed to present sufficient evidence to show entitlement to sales tax examination.

95-005635 JUNIOR LEAGUE OF TAMPA, INC. vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Nov. 20, 1995

The issue in the case is whether the Petitioner qualifies as a “charitable institution” as defined at Section 212.08(7) (o)2.b., Florida Statutes, and is therefore entitled to a consumer certificate of taxation exemption.League does not qualify for sales tax exemption.

96-001728 SARASOTA RETINA INSTITUTE RESEARCH FOUNDATION, INC. vs DEPARTMENT OF REVENUE (1996)

Division of Administrative Hearings, Florida Filed: Apr. 10, 1996

The issue in the case is whether the Petitioner qualifies as a "scientific organization" as defined at Section 212.08(7)(o)2.c., Florida Statutes, and is therefore entitled to a consumer certificate of taxation exemption.Evidence fails to establish Petitioner is scientific organization.

96-002940 FLORIDA FREE SPEECH FORUM, INC. vs DEPARTMENT OF REVENUE (1996)

Division of Administrative Hearings, Florida Filed: Jun. 20, 1996

Does Petitioner qualify for a consumer's certificate of exemption (sales tax exemption certificate) under Section 212.08(7)(o) F.S.?Applicant not entitled to sales tax exemption as educational institution.

95-005668 FLORIDA CHAPTER INTERNATIONAL ASSOCIATION OF ARSON INVESTIGATORS, INC. vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Nov. 20, 1995

The issue for determination is whether Petitioner qualifies for a consumer certificate of exemption as an educational institution.Petitioner not governing or administrative office nor does it regulate or assist members of education organizations. Petitioner ineligible for exemption.

95-000654 ATHEISTS OF FLORIDA, INC. vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Feb. 14, 1995

The central issue in this case is whether the Petitioner, Atheists of Florida, Inc., is entitled to a certificate of exemption pursuant to Section 212.08, Florida Statutes.Petitioner's principal activities are not within exemptions allowed by law.

95-004076 CHRISTIAN-MUSLIM CHURCH OF GOD (ALLAH) vs DEPARTMENT OF REVENUE (1995)

Division of Administrative Hearings, Florida Filed: Aug. 16, 1995

The issue in this case is whether Petitioner is entitled to a consumer certificate of exemption as a religious or charitable institution.Recommended denial of tax exemption as charitable or religious institution. Petitioner does not conduct regular religious services and is not a non-profit corporation.

Ruth Ann Smith