Division of Administrative Hearings, Florida
Filed: Nov. 06, 2019
The issues to be determined are whether Southeast Petro Distributors, Inc. (Petitioner or Southeast Petro), is entitled to a refund for taxes paid on its purchases of identified machinery and equipment based upon an exemption in section 212.08(5)(b), Florida Statutes; and, if so, whether Southeast Petro is entitled to statutory interest on the amount of any refund paid, pursuant to section 213.255, Florida Statutes.Petitioner did not establish it was entitled to a refund for purchase of dispensing pumps and underground tanks as a new or expanding business.
