Case Name: MIAMI TIRESOLES, INC., et al., Petitioners, v. DEPARTMENT OF REVENUE, Respondent
Court: Florida Supreme Court
Jurisdiction: Florida
Decision Date: 1999-04-08
Citations: 732 So. 2d 322
Docket Number: No. 91,055
Parties: MIAMI TIRESOLES, INC., et al., Petitioners, v. DEPARTMENT OF REVENUE, Respondent.
Judges: HARDING, C.J., SHAW, WELLS and ANSTEAD, JJ., and OVERTON, Senior Justice, concur.
Reporter: Southern Reporter, Second Series
Volume: 732
Pages: 322–323

Head Matter:
MIAMI TIRESOLES, INC., et al., Petitioners, v. DEPARTMENT OF REVENUE, Respondent.
No. 91,055.
Supreme Court of Florida.
April 8, 1999.
Rehearing Denied June 2, 1999.
Norman S. Segall, R. Hugh Lumpkin, and Karl J. Schumer of Keith/Mack' LLP, Miami, Florida, for Petitioners.
Robert A. Butterworth, Attorney General, and Eric J. Taylor, Assistant Attorney General, Tallahassee, Florida, for Respondent.

Opinion:
PER CURIAM.
We have for review Miami Tiresoles, Inc. v. State Department of Revenue, 695 So.2d 851 (Fla. 3d DCA 1997), in which the Third District certified the following question as one of great public importance:
WHETHER DEPARTMENT OF REVENUE V. KUHNLEIN, 646 So.2d 717 (Fla.1994), CERT. DENIED, 515 S.Ct. [U.S.] 1158, 115 S.Ct. 2608, 132 L.Ed.2d 853 (1995), OVERRULED OR RECEDED FROM STATE EX RED. VICTOR CHEMICAL WORKS V. GAY, 74 So.2d 560 (Fla.1954)?
Id. at 851. We have jurisdiction. Art. V, § 3(b)(4), Fla. Const.
We recently answered a substantially similar question in the negative. See Department of Revenue v. Nemeth, 733 So.2d 970 (Fla.1999). Accordingly, on the authority of Nemeth, we answer the certified question in the negative and remand this case for proceedings consistent with our opinion therein.
It is so ordered.
HARDING, C.J., SHAW, WELLS and ANSTEAD, JJ., and OVERTON, Senior Justice, concur.