Convenience Store Failed to Maintain and Produce Records--Liable for Higher Sales Tax Balance

A Florida Department of Revenue Administrative Law Judge, in DOR 2012-001-FOF, ruled a sales tax assessment of a convenience store was accurate because the convenience store neglected to maintain or produce register tapes that would establish a lower amount of sales tax due for the time periods at issue.   The Department of Revenue, using other records available, assessed a higher amount of tax than the convenience store argued it owed. See also Florida DOR: Convenience Store's Sales Tax Assessment Accurate, 2012 STT 9-12, January 13, 2012.