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Florida Department Of Revenue Stipulation Agreement

After American Business protested in time, a hearing was scheduled before the Administrative Hearings Division. The administrative judge adopted a pre-negotiation regulation inviting the parties to present as many facts as possible. As a result, the parties filed a joint preliminary provision setting out the relevant facts.1 Following the administrative hearing at which the co-owners of the business testified and offered exhibits by the Ministry, the Administrative Judge issued an order recommending that the Ministry maintain the tax notice. The Ministry then made a final decision which fully reproduced the order recommended by the administrative judge. The decision concluded that the tax required under section 212.05 is a tax on the privilege to do business in Florida and not a tax on the property sold. . . .

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