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94-000938 NORMAN E. FRICK vs DEPARTMENT OF REVENUE (1994)

Division of Administrative Hearings, Florida Filed: Feb. 22, 1994

The issue in this case is whether Petitioner owes sales tax in connection with the sale of appurtenances to mobile homes and, if so, how much.Dealer liable for sales tax and interest on sales of appurtenances with mobile homes, even though casual sales. No equitable estoppel for bad advice for county

92-002763 FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF PUTNAM COUNTY vs DEPARTMENT OF REVENUE (1992)

Division of Administrative Hearings, Florida Filed: Apr. 28, 1992

The issue is whether certain charges made to petitioner by a data processing company constitute a taxable sale of a "private communication service" as defined by Subsection 203.012(4)(a), Florida Statutes.Transmission of data via a leased telephone line not a private communication service.

93-001563 DEPARTMENT OF REVENUE vs JACK A. ROBINSON (1993)

Division of Administrative Hearings, Florida Filed: Mar. 22, 1993

The issues for determination are whether the emergency suspension of Respondents' licenses was proper and whether revocation of those licenses is required.Motor fuel wholesaler's license revoked for failure to remit taxes due to the state for various fuel taxes.

89-004627 HEEDE SOUTHEAST, INC. vs DEPARTMENT OF REVENUE (1989)

Division of Administrative Hearings, Florida Filed: Aug. 29, 1989

The ultimate issue is whether the Petitioner, Heede Southeast, Inc., (Heede) is liable for state sales tax for the transportation, erection, and dismantling of construction equipment leased by Heede to various customers.Separately subcontracted transport, erection and dismantling not a taxable part of underlying lease of tower crane Freight On Board leasor's equipment yard.

90-003669 SELCUK YETIMOGLU vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Jun. 13, 1990

Whether Respondent improperly assessed taxes, interest and penalties against Petitioner.Assessment for use tax should be withdrawn where assessment should have been for sales tax.

89-000136 LATIN AMERICA SALES INTERNATIONAL, INC. vs. DEPARTMENT OF REVENUE (1989)

Division of Administrative Hearings, Florida Latest Update: Oct. 30, 1990

The issues are: Whether Latin America Sales made unreported sales which became subject to sales tax because they went unreported? Are purchases of inventory by Latin America Sales from overseas vendors subject to state use tax while temporarily warehoused in Miami and before export? Are purchases of inventory of Latin America Sales subject to state use tax because of its failure to register as a dealer, although its purchases would be exempt had it registered?Taxpayers engaged in import/export failed to register as dealer in sales tax so could not extend a resale certificate to its suppliers. Must pay use tax

88-006367 GOURMET TO, INC. vs. DEPARTMENT OF REVENUE (1988)

Division of Administrative Hearings, Florida Latest Update: Sep. 05, 1989

Whether the Petitioner owes sales and use tax (plus interest and penalties) for charges made to its catering customers for the labor of waiters serving complete meals before December 7, 1987.Taxpayer's argument that sales tax not due on charge for waiter services provided in connection with catering of full dinners or bar-b-qs rejected.

89-000638 SOHIO OIL COMPANY vs. DEPARTMENT OF REVENUE (1989)

Division of Administrative Hearings, Florida Latest Update: Jun. 16, 1989

Whether or not Sohio, a subsidiary of BP Oil Company, Inc., is liable for the payment of certain local option gas taxes to the Department of Revenue under the facts of this case.For the reasons set out in the case, Dept. Revenue could not hold refiner liable for retailers' delinquent local option gas tax

88-005236 FLORIDA HI-LIFT CORPORATION vs. DEPARTMENT OF REVENUE (1988)

Division of Administrative Hearings, Florida Latest Update: Apr. 07, 1989

By letter dated September 27, 1988, Florida Hi-Lift, Petitioner, requested an administrative hearing to contest the decision by the Department of Revenue that Florida Hi-Lift owes sales taxes in excess of $15,000 plus penalties and interest on amount collected by Florida Hi-Lift from customers as charges for transporting equipment leased by Florida Hi-Lift to these customers. At the commencement of the hearing, the parties stipulated to the first four findings of fact below. Thereafter Petitioner called one witness, Respondent called one witness and nine exhibits were admitted into evidence. Since there is no dispute regarding the factual issues in this case, proposed findings of both parties are accepted.Sales tax on transportation not chargeable when customer take delivery for plant even though owner transports leased equipment to job site.

87-004711 SCOTT WILLIAM KATZ vs. DEPARTMENT OF INSURANCE AND TREASURER (1987)

Division of Administrative Hearings, Florida Latest Update: Dec. 31, 1987

Application to take examination as an independent adjuster denied.

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