Judge: Florida can't tax Seminole electric, rents

MIAMI (AP) – A federal judge has sided with the Seminole Tribe of Florida in a dispute with state revenue officials over collection of taxes on electricity and certain rental income.

U.S. District Judge Robert Scola said in a recent decision that federal law bars the state from collecting tax on electricity at the tribe's reservations. The state had argued in part that the tax benefits the tribe through such things as school construction projects.

Scola also ruled that Florida can't collect taxes on lease agreements the tribe has with companies that operate food courts at casinos in Hollywood and Tampa.

The state contended the tax was being properly applied to the non-tribe companies, but Scola said it was expressly prohibited by federal law if applied to the tribe's leases.