ValleyCrest Landscape Maintenance, Inc. v. State of Florida, Dept. of Revenue

Trial court properly entered summary judgment dismissing claim for sales tax refund paid on gasoline used in lawn care equipment of landscaping business because the phrase “used to propel motor vehicles” contained in article XII, section 9(c) of the Florida Constitution does not limit the scope of the gasoline tax and because denial of the tax refund did not violate the Equal Protection Clause.  ValleyCrest Landscape Maintenance, Inc. v. State of Florida, Dept. of Revenue, 41 Fla. L. Weekly D1500 (Fla. 1st DCA June 24, 2016). 2016 WL 3450479