Division of Administrative Hearings, Florida
Filed: Jul. 17, 1995
Whether the Petitioner owes unpaid sales and use tax for the period extending from May 1, 1986, through April 30, 1991, and, if so, the amount owed.Taxpayer failed to prove, by a preponderance of the evidence, that the Department of Revenue`s sales and use tax audit assessment was incorrect or unreasonable. Taxpayer should pay assessment, plus penalties and interest.