Broward FL Lawyers | Jeanette Elizabeth Moffa -- eLawyers

17-001562 INTERNATIONAL ACADEMY OF DESIGN, INC. vs DEPARTMENT OF REVENUE (2017)

Division of Administrative Hearings, Florida Filed: Mar. 15, 2017

The issue in this case is whether Petitioners qualify for an exemption from paying sales tax on the lease of real property under sections 212.0602 and 212.08(7), Florida Statutes (2013),1/ from July 1, 2010, through April 30, 2013.Petitioners proved that they qualified for an exemption from sales tax under section 212.0602.

17-001563 INTERNATIONAL ACADEMY OF MERCHANDISING AND DESIGN, INC. vs DEPARTMENT OF REVENUE (2017)

Division of Administrative Hearings, Florida Filed: Mar. 15, 2017

The issue in this case is whether Petitioners qualify for an exemption from paying sales tax on the lease of real property under sections 212.0602 and 212.08(7), Florida Statutes (2013),1/ from July 1, 2010, through April 30, 2013.Petitioners proved that they qualified for an exemption from sales tax under section 212.0602.

16-006333 130 NE 40TH STREET, LLC, D/B/A MICHAEL'S GENUINE FOOD AND DRINK vs DEPARTMENT OF REVENUE (2016)

Division of Administrative Hearings, Florida Filed: Oct. 28, 2016

The issues to be determined in this proceeding are 1) whether Respondent, the Department of Revenue (Respondent or the Department), demonstrated that it made an assessment against the taxpayer, as well as the factual and legal basis for the assessment; 2) whether Petitioner, 130 NE 40th Street, LLC, d/b/a Michael’s Genuine Food and Drink (Petitioner or Michael’s), is entitled to enterprise zone job credits (EZ credits) claimed on its sales and use tax returns for the audited period; and whether the penalty and interest assessed in the August 18, 2016, Notice of Decision is justified.DOR could not revisit its approval of enterprise zone credits to disallow them, but could verify credits against actual wages paid. Recommend assessment be reduced accordingly.

08-003478 BEST`S MAINTENANCE AND JANITORIAL SERVICES, INC. vs DEPARTMENT OF REVENUE (2008)

Division of Administrative Hearings, Florida Filed: Jul. 17, 2008

Whether the Petitioner owes sales and/or use tax as set forth in the Respondent's Notice of Decision dated May 12, 2008, and, if so, the amount that is owed.Petitioner proved by preponderance of the evidence that it did not use or consume paper products and soap used to refill restroom dispensers when providing nonresidential janitorial services. Sales and use tax assessment should be withdrawn.

14-003496 BRANDY'S PRODUCTS, INC. vs DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO (2014)

Division of Administrative Hearings, Florida Filed: Jul. 24, 2014

The issue in this case is whether Petitioner, a licensed distributor of tobacco products, was required to pay an excise tax and surcharge, which the state levies on specified tobacco products, when it regularly brought into Florida shipments of a tobacco-containing product marketed as a cigar wrapper and known as a "blunt wrap."Petitioner was not required to pay the state excise tax and surcharge on specified tobacco products when it regularly purchased cases of a tobacco-containing cigar wrapper known as a "blunt wrap."

14-003115 AMERICAN IMPORT CAR SALES, INC. vs DEPARTMENT OF REVENUE (2014)

Division of Administrative Hearings, Florida Filed: Jul. 08, 2014

Whether the Department of Revenue's ("Department") assessment of tax, penalty, and interest against American Import Car Sales, Inc., is valid and correct.Petitioner met its burden of demonstrating assessment was incorrect. Recommended re-assessment utilizing procedure set forth in section 212.12(6)(b), Florida Statutes.

07-001093 VICTORIA ESTATES, LTD vs DEPARTMENT OF REVENUE (2007)

Division of Administrative Hearings, Florida Filed: Mar. 07, 2007

The issue for determination is whether use tax is due on the cost price of mobile homes, which were initially purchased to be resold to an ultimate consumer, but were subsequently rented to individuals for residential purposes.1Respondent demonstrated the assessment on mobile homes and factual and legal grounds for the assessment. Petitioner, as tax payer, failed to demonstrate that assessment is incorrect. The assessment is upheld.

04-000680 SHERATON BAL HARBOUR ASSOCIATES, LTD. vs DEPARTMENT OF REVENUE (2004)

Division of Administrative Hearings, Florida Filed: Feb. 26, 2004

The issue for determination is whether Petitioner is entitled to a refund of gross receipts tax on its sales of telecommunication services for the period May 1, 1997 through October 1, 2001.Petitioner wanted refund of gross receipts tax paid after the Legislature repealed the exemption Respondent repealed the rule. Although entitled to exemption during period of exemption, failed to preserve benefit of exemption and challenge rule.

04-002241 SHERATON BAL HARBOUR ASSOCIATES, LTD. vs DEPARTMENT OF REVENUE (2004)

Division of Administrative Hearings, Florida Filed: Jun. 24, 2004

Whether Petitioner is entitled to a refund for sales taxes paid by Petitioner to Respondent on valet parking transactions for the period May 1, 1997 through April 30, 2002.Petitioner was not entitled to a refund of sales taxes paid on valet parking.

04-000415 PARK PLACE MANUFACTURED HOUSING, INC. vs DEPARTMENT OF REVENUE (2004)

Division of Administrative Hearings, Florida Filed: Feb. 04, 2004

The issue in this case is whether state use tax is due and payable on transactions wherein the taxpayer rented mobile homes to persons for use as private residences (which the lessees were required to maintain, repair, and insure), pursuant to leases under which the lessee would acquire title to his home upon payment in full of the total rent.A State use tax is not due and payable on transactions wherein the taxpayer rented mobile homes to persons for use as private residences (lessees required to maintain, repair, and insure) pusuant to leases wherein lessee acquires title upon total payment.

Jeanette Elizabeth Moffa