In Sebring Airport Auth. v. McIntyre, 783 So. 2d 238, 246-48 (Fla. 2001) the Court applied the standard, known as the "governmental-governmental" test, to invalidate a statutory tax exemption granted under section 196.012(6) for profitmaking endeavors such as convention and visitor centers, sports facilities, concert halls, arenas and stadiums.
The Court have also applied the "governmental-governmental" test to uphold ad valorem taxation of property leased from an airport authority by food, drink, and merchandise vendors, as well as property leased from a governmental authority for both residential and commercial uses.
Sebring Airport Authority ultimately established that for private leaseholds of municipal property, the "governmental-governmental test" governs eligibility for the constitutional tax exemption in article VII, section 3(a). See 783 So. 2d at 248 ("Pursuant to this 'governmental-governmental' standard, article VII, section 3(a) does not permit municipal property leased to private entities for governmental-proprietary activities to be tax exempt.").