Case Name: DEPARTMENT OF REVENUE, Appellant, v. RYDER SYSTEM, INC., Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1981-11-23
Citations: 406 So. 2d 1299
Docket Number: No. AB-419
Parties: DEPARTMENT OF REVENUE, Appellant, v. RYDER SYSTEM, INC., Appellee.
Judges: McCORD, MILLS and ERVIN, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 406
Pages: 1299–1299

Head Matter:
DEPARTMENT OF REVENUE, Appellant, v. RYDER SYSTEM, INC., Appellee.
No. AB-419.
District Court of Appeal, First District.
Nov. 23, 1981.
Jim Smith, Atty. Gen., Barbara Staros Harmon, Asst. Atty. Gen., Tallahassee, for appellant.
Robert S. Goldman and Mitchel B. Hai-gler of Messer, Rhodes, Vickers & Hart, Tallahassee, for appellee.

Opinion:
PER CURIAM.
The Department of Revenue appeals the trial court's final declaratory judgment finding invalid a proposed assessment of rental tax, penalties and interest. Chapter 212, Florida Statutes. The department asserts the circumstances are similar to those found in Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue, 330 So.2d 765 (Fla. 1st DCA 1976). In Zero, this court affirmed the trial court's order upholding the department's assessment of rental tax. Zero, however, is distinguishable. The trial court's order was based upon a finding that rent was paid. In this case, the court below found no landlord and tenant relationship and that Ryder Systems, Inc. was not engaged in the business of renting, leasing or letting any real property. Since there was no finding a rental payment was made, the trial court correctly disapproved the tax. The judgment below is, therefore, affirmed.
McCORD, MILLS and ERVIN, JJ., concur.