Florida – Proper Records Must Be Maintained

SALT Report 3196 – Tax paid due to documentation and alternative audit method.  With “missing invoices and proof of claimed exemptions,” the taxpayer found itself owing tax to the state of Florida.  The state issued the taxpayer “a Notice of Proposed Assessment (“NOPA”) assessing Furniture Discounters $89,337.94 [in tax and interest].”

Taxpayer unsuccessfully petitioned the assessment because the business did “not maintain and/or provide [Florida] Department records adequate for a sales and use tax audit after being provided extensions and being provided three audit conferences where the Department outlined what was needed and requested.”

Notable Quote:

“40 Petitioner had a statutory duty during the audit period to maintain and produce suitable books and records relating to sales and use tax for the audit, and such books and records must be made available to the Department or its authorized agent.”

For Further Information:     

FL – DOAH Case Number 11-1136 (December 2, 2013)