Division of Administrative Hearings, Florida
Filed: Feb. 26, 2004
The issues to be resolved in this proceeding concern whether the Petitioner owes sales and use tax or specifically use tax, on certain purchases of tangible personal property in accordance with the relevant provisions of Chapter 212, Florida Statutes.Petitioner failed to show that it paid sales tax on materials purchased for use in its business and not for resale. It had to pay use tax, such as on truckloads of limerock.
