WELLS, J.
We have for review State Department of Revenue v. Port of Palm Beach District, 650 So.2d 700 (Fla. 4th DCA 1995), which expressly and directly conflicts with the opinion inSarasota-Manatee Airport Authority v. Mikos, 605 So.2d 132 (Fla. 2d DCA 1992), review denied, 617 So.2d 320 (Fla. 1993). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. In accordance with our decision in Canaveral Port Authority v. Department of Revenue, No. 84,743 (Fla. Dec. 5, 1996), we approve the decision of the Fourth District Court of Appeal.
Accordingly, we remand this case for further proceedings.
It is so ordered.
KOGAN, C.J., and GRIMES and HARDING, JJ., concur.
OVERTON, J., dissents with an opinion, in which SHAW and ANSTEAD, JJ., concur.
OVERTON, J., dissenting.
I dissent for the reasons expressed in my dissent inCanaveral Port Authority v. Department of Revenue, No. 84,743 (Fla. Dec. 5, 1996).
SHAW and ANSTEAD, JJ., concur.