CopyPublished | Florida 1st District Court of Appeal
...KETCHEL, TERRANCE R., Associate Judge.
The International Academy of Design, Inc. and The
International Academy of Merchandising and Design, Inc.
challenge a final order of the Department of Revenue determining
that they were not eligible for tax exemptions from 2010 to 2013
under section
212.0602, Florida Statutes (2010). For the reasons
set forth below, we affirm the final order of the Department of
Revenue.
The tax exemption at issue here involves the interpretation of
and interplay between section
212.0602, Florida Statutes and
section
212.031(1)(a)9., Florida Statutes. Section
212.0602
provides certain tax exemptions for “any entity, institution, or
organization that is primarily engaged in teaching students to
perform any of the activities or services described in s.
212.031(1)(a)9.” 1 §
212.0602, Fla....
...Describe, The American Heritage Dictionary of the English
Language (1982) (“To give a verbal account of; tell about in
detail.”). In other words, the definition of “describe” is broad
enough to encompass both parties’ interpretations.
The Academies argue that when section
212.0602 refers to
those activities described in section
212.031(1)(a)9., it is referring
only to the list of activities in sub-subparagraphs a. and b. So
Appellants see the word “describe” as being synonymous with
“list.”
The Department argues that when section
212.0602 refers to
those activities described in section
212.031(1)(a)9., it is referring
to all those activities listed in sub-subparagraphs a. and b. that are
“performed directly in connection with the production of a qualified
motion picture.” §
212.031(1)(a)9., Fla. Stat. In other words, it sees
the word “describe” as being synonymous with “define.”
Accordingly, section
212.0602 refers to those activities and services
defined in section
212.031(1)(a)9., not just listed therein.
Therefore, the Department argues that the statute does not
provide a tax exemption for an educational institution that is only
prima...
...idence
to determine that the Academies were “primarily engaged” in
teaching students to perform certain tasks “directly in connection
with the production of a qualified motion picture.”
To conclude, the Department’s interpretation of section
212.0602 is reasonable, and we must affirm based on two
principles of law....
...Not final until disposition of any timely and
authorized motion under Fla. R. App. P. 9.330 or
9.331.
_____________________________
WINOKUR, J., specially concurring.
I agree with the majority that interpretation of section
212.0602, Florida Statutes, employed by the Department in this
case is proper and compels affirmance.
I question whether we should, in making this determination,
rely on the maxim that “statutes providing exemptions from a
general tax are strictly construed against the tax payer.” Maj....
