Full Opinion

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D2025-3187 _____________________________ CIRCLE CITGO, INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from the Department of Revenue. Mark S. Hamilton, General Counsel. October 14, 2026 PER CURIAM. AFFIRMED. LEWIS, KELSEY, and TREADWELL, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ Jonathan W. Taylor, Joseph C. Moffa, and Jeanette E. Moffa of Moffa, Sutton, & Donnini, P.A., Fort Lauderdale, for Appellant. Jacek P. Stramski, Special Counsel, Department of Revenue, Tallahassee, James Uthmeier, Attorney General, Tallahassee, and Kiran B. Joshi, Senior Assistant Attorney General, Orlando, for Appellee. 2