Division of Administrative Hearings, Florida
Filed: Jun. 20, 2001
The issue for determination is whether Petitioner owes unpaid sales and use tax, interest, and penalties for the period of February 1, 1994 through June 30, 1998.Where invoices do not itemize or separately identify the taxable products, nontaxable services, and taxable services, the Department properly assessed Petitioner for sales and use tax on the full amount of the invoices.
