12-2004 STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA CARPET KING CARPETS, INC., ) ) ‘ Petitioner, ) ) jh vs. ) DOAH CASE NOS. 03-3337 <: ) 03-3338 STATE OF FLORIDA ) 03-3339 at DEPARTMENT OF REVENUE, ) | ) DOR CASE NO. 04-4-FOF Respondent. ) ) a FINAL ORDER This cause came before me, as Executive Director of the Florida Department of Revenue, for the purpose of issuing a Final Order. The Administrative Law Judge assigned by the Division of Administrative Hearings submitted a Recommended Order to the Florida Department of Revenue (“Department”). A copy of that Recommended Order, issued on December 30, 2003, by Administrative Law Judge T. Kent Wetherell, II, is attached to this order and incorporated to the extent described herein. No exceptions were filed to the Recommended Order. The Department has jurisdiction of this cause. STATEMENT OF THE ISSUE Whether Petitioner owes sales and use tax, local government infrastructure sales surtax, indigent care surtax, and associated interest and penalties assessed by the Department, based upon its audit of Petitioner for the period of August !, 1996, through July 31, 2001. PRELIMINARY STATEMENT The Department adopts and incorporates in this Final Order the Preliminary Statement contained in the Recommended Order as if fully set forth herein. FINDINGS OF FACT The Department adopts and incorporates in this Final Order the Findings of Fact contained in the Recommended Order as if fully set forth herein. CONCLUSIONS OF LAW The Department adopts and incorporates in this Final Order the Conclusions of Law contained in the Recommended Order as if fully set forth herein. Based on the forgoing, it is, ORDERED that the Department’s assessments as set forth in the three Notices of Proposed Assessment, dated October 28, 2004, are sustained, including sales and use tax of $6,863.02, penalties of $3,431.24, and interest of $2,304.17 through October 29, 2002 and $1.61 per day thereafter until paid; local government infrastructure surtax of $535.58, penalties of $267.90, and interest of $177.13 through October 29, 2002 and $.12 per day thereafter until paid; and indigent care surtax of $313.77, penalties of $157.12, and interest of $123.53 through October 29, 2002 and $.08 per day thereafter until paid. DONE AND ENTERED in Tallahassee, Leon County, Florida this PPaay of March, 2004. STATE OF FLORIDA CERTIFICATE OF FILING I HEREBY CERTIFY that the foregoing Final Order has been filed in the official records of the Department of Revenue, this oe day of March, 2004. AGENCY CLERK Any party to this Order has the right to seek judicial review of the Order pursuant to Section 120.68, Fla. Stat., by the filing of a Notice of Appeal pursuant to Rule 9.110, Florida Rules of Appellate Procedure, with the Clerk of the Department in the Office of the General Counsel, Post Office Box 6668, Tallahassee, Florida 32314-6668, and by filing a copy of the Notice of Appeal accompanied by the applicable filing fees with the appropriate District Court of Appeal. The Notice of Appeal must be filed within 30 days from the date this Order is filed with the Clerk of the Department. Attachment: Administrative Law Judge's Recommended Order Copies furnished to: T. Kent Wetherell, II Administrative Law Judge Division of Administrative Hearings The Desoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-3060 John Mika Assistant Attorney General Office of Attorney General Tax Section, PL-01, the Capitol Tallahassee, FL 32399-1050 P. J. Testa Post Office Box 4562 Tampa, Florida 33677 J. Bruce Hoffmann General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Rick H. McClure Assistant General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668

Docket for Case No: 03-003337

Orders for Case No: 03-003337