Division of Administrative Hearings, Florida
Filed: Jun. 02, 1997
Does Petitioner qualify for a consumer's certificate of exemption as a "church" as defined in Rule 12A-1.001(3)(c), Florida Administrative Code, or as a "religious institution" as defined in Section 212.08(7)(o) 2.a., Florida Statutes?Petitioner failed to present sufficient evidence to show entitlement to sales tax examination.
