Division of Administrative Hearings, Florida
Filed: Jun. 14, 1996
Whether Petitioner qualifies for a consumer's certificate of exemption from sales and use tax as a charitable institution. Whether Petitioner provides medical services for free or at a substantially reduced cost to a reasonable percentage of persons unable to pay, as provided in the statute.Petitioner failed to prove entitlement to exemption as charitable institution; nonprofit status not enough; not enough free service shown.
