holding that the dealer was properly subject to penalties and interest for collecting money for 7 nontaxable transactions from its customers, which the dealer needed to either remit to the state or refund to its customers
How later courts described this case
- holding that the dealer was properly subject to penalties and interest for collecting money for 7 nontaxable transactions from its customers, which the dealer needed to either remit to the state or refund to its customers
- comparing State ex rel. Szabo Food Serv., Inc. v. Dickinson, 286 So.2d 529 (Fla.1973) (holding amendment to sales and use tax law was intended to clarify rather than change statute and was thus retroactive), with Dep't of Revenue v. Zuckerman-Vernon Corp., 354 So.2d 353 (Fla.1977) (holding statutory changes not retroactively applicable where amendment changed penalties for failure to pay taxes)
Written by the judges who cited it.
The opinion
GOSHORN, Judge,
concurring specially.
I fully concur with Judge Sharp’s opinion. I write only to point out that in the event the Department of Revenue collects its judgment from Blackshears, it will have received $277,-406.53 rightfully belonging to the entities who originally paid the improperly collected taxes. If, as the Department contended at oral argument, it has no duty (legal) or obligation (moral) to return these funds to the taxpayers, the Florida Legislature may wish to consider the inequity of the Department’s position and impose the duty.