District Court of Appeal of Florida July 2, 1997, No. 96-03469 (Consumer Credit Counseling Service of Florida Gulf Coast, Inc. v. State, Department of Revenue)

lead-opinion

THREADGILL, Acting Chief Judge.

In this administrative appeal, Consumer Credit Counseling Service (CCCS) challenges a final order of the Department of Revenue which rejects the hearing officer’s conclusions of law and denies CCCS’s application for sales tax exemption. Because the department’s interpretation of section 212.