Department of Revenue v. Share Intern., Inc.
| Decision Date | 18 July 1996 |
| Docket Number | No. 86481,86481 |
| Court | Florida Supreme Court |
| Parties | 21 Fla. L. Weekly S314 DEPARTMENT OF REVENUE OF the STATE OF FLORIDA, a State Agency, and Lawrence Fuchs, Executive Director of the Department of Revenue, Petitioners, v. SHARE INTERNATIONAL, INC., Respondent. |
Robert A. Butterworth, Attorney General, Eric J. Taylor, Special Projects and Elizabeth T. Bradshaw, Tax Section, Assistant Attorneys General, Tallahassee, for Petitioners.
Thomas E. Scott and Lisa R. Daugherty of Davis, Scott, Weber & Edwards, Miami, for Respondent.
Stephen M. Carlisle of Carlisle & Lecates, Fort Lauderdale, and George S. Isaacson, Martin I. Eisenstein and David W. Bertoni of Brann & Isaacson, Lewiston, Maine, for amicus curiae Direct Marketing Association, Inc.
We have for review Florida Department of Revenue v. Share International, Inc., 667 So.2d 226 (Fla. 1st DCA 1995), in which the First District passed upon the following question certified to be of great public importance:
Whether, under the facts of this case, "substantial nexus" within the meaning set forth by the United States Supreme Court in Quill Corporation v. North Dakota, 504 U.S. 298, 112 S.Ct. 1904, 119 L.Ed.2d 91 (1992), and National Bellas Hess, Inc. v. Department of Revenue of Illinois, 386 U.S. 753, 87 S.Ct. 1389, 18 L.Ed.2d 505 (1967), exists which would permit Florida to require Share to collects sales and use taxes on all goods sold to Florida residents?
Share, 667 So.2d at 230. We have jurisdiction. Art. V, § 3(b)(4), Fla. Const. We answer the certified question in the negative. Further, because the district court's opinion and analysis are consistent with our views, we approve the district court opinion and adopt it as our own.
Share International, Inc. (Share) is a Texas corporation which engages in the business of manufacturing and distributing chiropractic supplies. Share, which sells its products primarily through direct mail solicitation out of its principal offices in Fort Worth, Texas, has no offices in Florida and no employees or agents residing in the state. Dr. James Parker is the president, director, sole employee and sole shareholder of the company. Dr. Karl Parker is a director and vice president of the company.
For three days in November in the years 1986, 1987, 1988, 1989, and 1991, James and Karl Parker were present at a national seminar held in Florida and served as speakers and coordinators. Approximately eighty-four percent of the chiropractors in attendance were from other states. The seminars were conducted by the Parker Chiropractic Resource Foundation (Foundation), also a Texas corporation, which is in the business of providing educational information and support for chiropractors. The Foundation, owned by James and Karl Parker, has no offices, employees, or agents in any state other than Texas. During the Florida seminars, Share's products were displayed in an adjacent room and were available for purchase. Share registered with the Florida Department of Revenue (Department) and collected and remitted to the Department sales tax on items sold in Florida during the seminars. Other than its regular mail order sales, Share had no other contact with the State of Florida.
Under these facts, the district court upheld a trial court ruling that Share did not have a sufficient presence in the State of Florida, under controlling United States Supreme Court decisions,...
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