IPC Sports, Inc. v. State, Department of Revenue

FLETCHER, Judge.

IPC Sports, Inc. appeals a final administrative order of the State of Florida, Department of Revenue, which order upheld the assessment of sales and use tax, penalties and interest, and an assessment of a local government indigent care fee surtax, payable by IPC Sports, Inc. As the administrative hearing officer’s recommended order, upon which the Department’s final order was predicated, is comprehensive, we take the liberty of quoting the hearing officer’s statement of the issue, findings of fact, and conclusions of law. Where we disagree with any analysis or language of the…