12A-15.007, F.A.C.
12A-15.007. Records
Cite as Fla. Admin. Code r. 12A-15.007
Persons making sales and use of tangible personal property; charging admissions; furnishing electricity or natural or manufactured gas; or leasing or renting any transient rental accommodations subject to the surtax must maintain adequate and sufficient books and records to indicate what sales and uses are subject to the surtax. The failure to maintain such records subjects the total sales amount to the surtax.