Petitioner: CARPET KING CARPETS, INC.
Respondent: DEPARTMENT OF REVENUE
Judges: T. KENT WETHERELL, II
Agency: Department of Revenue
Locations: Tampa, Florida
Filed: Sep. 18, 2003
Status: Closed
Recommended Order on Tuesday, December 30, 2003.
Latest Update: Mar. 08, 2004
Summary: The issue is whether Petitioner owes the taxes, interest, and penalties assessed by the Department of Revenue based upon its audit of Petitioner for the period of August 1, 1996, through July 31, 2001.Respondent`s assessment against a taxpayer who failed to collect the sales tax on retail sales and failed to pay sales tax on purchases of inventory and other items used in business of making improvements to real property was proper.
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: 03-003339
Issue Date |
Proceedings |
Mar. 08, 2004 |
Final Order filed.
|
Dec. 30, 2003 |
Recommended Order (hearing held November 5, 2003). CASE CLOSED.
|
Dec. 30, 2003 |
Recommended Order cover letter identifying the hearing record referred to the Agency.
|
Dec. 09, 2003 |
Respondent`s Proposed Recommended Order (filed via facsimile).
|
Dec. 09, 2003 |
Notice of Filing (filed by J. Mika via facsimile).
|
Dec. 08, 2003 |
Transcript of Proceedings filed. |
Dec. 03, 2003 |
Respondent`s Notice of Filing Statutes and Rules in Effect August 1, 1996 to July 31, 2001, the Audit Period filed.
|
Dec. 02, 2003 |
Order Establishing Deadlines for Filing the Hearing Transcript and Proposed Recommended Orders.
|
Nov. 14, 2003 |
Order. (Respondent shall file copies of the statutes and rules that were in effectduring the audit period and that are implicatd in these cases no later than the deadline for the proposed recommended orders. Petitioner may file copies of any statutes or rules that it considers to be relevant by the same deadline).
|
Nov. 05, 2003 |
CASE STATUS: Hearing Held. |
Oct. 30, 2003 |
Respondent`s Prehearing Statement (filed via facsimile).
|
Oct. 15, 2003 |
Respondent`s List of Final Hearing Exhibits Names and Addresses of Witnesses (filed via facsimile).
|
Oct. 07, 2003 |
Order (enclosing rules regarding qualified representatives).
|
Oct. 06, 2003 |
Order of Pre-hearing Instructions.
|
Oct. 06, 2003 |
Notice of Hearing (hearing set for November 5, 2003; 9:00 a.m.; Tampa, FL).
|
Oct. 01, 2003 |
Order of Consolidation. (consolidated cases are: 03-003337, 03-003338, 03-003339)
|
Sep. 26, 2003 |
Respondent`s Response to Initial Order (filed via facsimile).
|
Sep. 24, 2003 |
Respondent, Department of Revenue`s Motion for Consolidation (Cases requested to be consolidate 03-3339, 03-3337, and 03-3338) filed via facsimile.
|
Sep. 24, 2003 |
Notice of Appearance (filed by J. Mika, Esquire, via facsimile).
|
Sep. 24, 2003 |
Respondent`s Answer to the Petition (filed via facsimile).
|
Sep. 19, 2003 |
Notice of Appearance (filed by J. Mika, Esquire, via facsimile).
|
Sep. 19, 2003 |
Initial Order.
|
Sep. 18, 2003 |
Addendum to Notice of Proposed Assessment filed.
|
Sep. 18, 2003 |
Notice of Proposed Assessment filed.
|
Sep. 18, 2003 |
Letter to P. Testa from R. McClure stating this matter will be forwarded to DOAH (30) days after the date of this letter unless additional information is submitted filed.
|
Sep. 18, 2003 |
Notice of Protest, Petition for a Request for Administrative Hearing filed.
|
Sep. 18, 2003 |
Agency referral filed.
|
Orders for Case No: 03-003339
Issue Date |
Document |
Summary |
Mar. 08, 2004 |
Agency Final Order
|
|
Dec. 30, 2003 |
Recommended Order
|
Respondent`s assessment against a taxpayer who failed to collect the sales tax on retail sales and failed to pay sales tax on purchases of inventory and other items used in business of making improvements to real property was proper.
|