Fla. Admin. Code R. 12A-15.007
Current through Reg. 50, No. 235-239, December 10, 2024
Persons making sales and use of tangible personal property; charging admissions; furnishing electricity or natural or manufactured gas; leasing or renting any real property; or leasing or renting any transient rental accommodations subject to the surtax shall maintain adequate and sufficient books and records to indicate what sales and uses are subject to the surtax. The failure to maintain such records shall make the total sales amount subject to the surtax.
Fla. Admin. Code Ann. R. 12A-15.007
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6), 212.13(2) FS.
New 12-11-89, Amended 10-2-01.