Division of Administrative Hearings, Florida
Filed: Jun. 22, 2005
Whether the Petitioners are liable for sales tax, penalties and interest as assessed by the Department of Revenue (the Department) and if so, in what amount?The assessment of sales tax is sustained where payments of ad valorem taxes, loans, and insurance were made on behalf of the owner; there is no sales tax due on bookkeeping entries under the cooperative business agreement where no payment was made.
