Opinion
No. 63989.
June 14, 1984. Rehearing Denied September 12, 1984.
Direct Appeal of Judgment of Trial Court, in and for Leon County, Ben C. Willis, Judge, Case No. 83-964; Certified by the District Court of Appeal, First District, Case No. At-305.
Jim Smith, Atty. Gen. and Joseph C. Mellichamp, III, Asst. Atty. Gen. and Larry Levy, General Counsel and Stephen J. Keller and Jane Mostoller, Asst. General Counsels, Dept. of Revenue, Tallahassee, for appellant/cross appellee.
David A. Nelson, Cleveland, Ohio, and N. Fraser Schuh, III of Squire, Sanders Dempsey, Miami, for appellees/cross appellants.
James E. Tribble, of Blackwell, Walker, Gray, Powers, Flick Hoehl, Miami, for Intern. Air Transport Ass'n, amicus curiae.
We have before us an appeal here by an order from the First District Court of Appeal certifying the issue in the case to be of great public importance. We have jurisdiction pursuant to article V, section 3(b)(5), Florida Constitution.
This case arose when Lineas Aereas Costarricenses (hereinafter LACSA) filed a complaint in circuit court in Leon County seeking to enjoin Florida's Department of Revenue from collecting sales taxes, under a provision of chapter 83-3, Laws of Florida, on aviation fuel purchased by LACSA for use in foreign commerce. Transportes Aereos Nacionales, S.A., Aerolineas Argentinas, Aeronaves de Mexico, S.A., Aerovias Nacionales de Columbia, S.A., Trinidad and Tobago (BWIA International) Airways Corp., Empresa Ecuatoriana de Aviacion, S.A., Linea Aerea Nacional Chile, Compania Mexicana de Aviacion, S.A. de C.V., Viacao Aerea Rio-Grandense, and Venzolana Internacional de Aviacion, S.A. were granted leave to intervene as party plaintiffs.
The circuit court entered an order of final judgment upholding the tax as constitutional but granting the injunction on the basis that the foreign airlines were exempt under certain international agreements. The Department of Revenue is appealing the exemption and LACSA is cross-appealing the determination that the tax is constitutional.
Inasmuch as the issues raised here have been addressed by us in Delta Air Lines, Inc. v. Department of Revenue, 455 So.2d 317 (Fla. 1984); Department of Revenue v. Wardair Canada Ltd., 455 So.2d 326 (Fla. 1984); and Department of Revenue v. Air Jamaica Ltd., 455 So.2d 324 (Fla. 1984), they will not be readdressed.
Accordingly, we affirm the circuit court's order to the extent that it upheld the tax as constitutional with the exception of the portion regarding the corporate tax credit to Florida-based airlines. In Delta we determined that portion to be unconstitutional and ordered it stricken from chapter 83-3. We reverse the circuit court's order to the extent that it recognized an exemption from the excise tax for the foreign airlines.
It is so ordered.
ALDERMAN, C.J., and BOYD and SHAW, JJ., concur.
I dissent. See Department of Revenue v. Wardair Canada Ltd. [ 455 So.2d 326], (Fla. 1984).
McDONALD, J., dissents.