District Court of Appeal of Florida April 15, 1998, No. 97-00780 (Sun Coast Home Care, Inc. v. State, Department of Insurance)

ALTENBERND, Judge.

Sun Coast Home Care, Inc. (Sun Coast), appeals a declaratory statement issued by the Department of Insurance pursuant to section 120.565, Florida Statutes (Supp.1996). The declaratory statement ruled that two contracts for services offered by Sun Coast were insurance. We reverse because the record before the Department was insufficient to support this declaration.