Fla. Admin. Code r. 12A-15.007 - Records

Current as of January 1, 1970

§ 12a-15.007 - Records§ 12a-15.007 - Records

§ 12a-15.006 - Tax Returns and Regulations § 12a-15.008 - Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax

12A-15.007 Records.

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.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6)(a), 212.13(2) FS. History–New 12-11-89, Amended 10-2-01.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.