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
