District Court of Appeal of Florida May 17, 2000, No. 1D99-193 (American Telephone & Telegraph Co. v. Florida Department of Revenue)

KAHN, J.

American Telephone and Telegraph Company (AT&T) appeals a final judgment upholding a sales tax assessment on its sales of systems engineering services. AT & T raises two points on appeal. Under the first point, AT & T argues the trial court erred in concluding these sales of systems engineering services were taxable.