- 18 - DABT conducted a beverage surcharge tax audit for the period July 1990 through December 1993. The DABT auditor noted that Crabtree Investments did not keep very good records and kept only sketchy inventory records. The auditor used the wholesale distributors’ reports (DABT Summary of Purchases) to determine the amount of alcohol Crabtree Investments purchased. The DABT Summary of Purchases is a listing of all items sold by alcohol distributors to a particular licensee. Florida law requires all wholesalers/distributors to report to the DABT all alcohol purchases by a licensee/retailer. Second, the Florida Department of Revenue conducted a sales tax audit for the period November 1989 through July 1995. The sales tax auditor used an indirect method of reconstructing sales for taxable year 1993. She obtained the amount of alcohol purchased from the DABT Summary of Purchases and marked up the purchases to arrive at the selling price. The auditor found that for 1993 “there was a $325,000 difference between the sales that they reported to the Department of Revenue and the sales as they were marked up based on AB & T’s numbers.” Petitioners gave the sales tax auditor deposit slips, weekly reports, and cash register tapes. The auditor found that the original records of Crabtree Investments were notPage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011