Tuesday, April 3, 2001
Florida Dept. of Revenue v. Florida Municipal Power Agency

no. 00-1916

Leon County


FMPA is a wholesale electricity supplier owned by the municipalities it serves. It contended that a 1996 statute exempted municipally owned utilities like itself from paying sales taxes when purchasing materials meant to repair, replace, or refurbish its facilities. The Department of Revenue rejected this contention, but the First District Court disagreed and certified the case to the Supreme Court.