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State Courts -
Florida - February 1, 2006
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Deerbrooke Invs., Inc. v. Fla. Dep't of State, No. 4D01-5043,
COURT OF APPEAL OF FLORIDA, FOURTH DISTRICT, February 1, 2006, Decided
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Overview: Operator of gambling cruise ship could prorate its use tax liability, pursuant to Fla. Stat. § 212.08, for revenues to the extent they related to activities that took place outside the three-mile limit, as such activities, even on "cruises to nowhere," could not be taxed as Florida mileage.
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