Florida Senate - 2005                        SENATOR AMENDMENT
    Bill No. CS for SB 2070
                        Barcode 311220
                            CHAMBER ACTION
              Senate                               House
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11  Senators Constantine, Pruitt, and Carlton moved the following
12  amendment:
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14         Senate Amendment 
15         On page 6, line 21, through
16            page 7, line 27, delete those lines
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18  and insert:  
19         (j)  The types of books and records kept in the regular
20  course of business which must be available during an audit of
21  a dealer's books and records when the dealer has made an
22  allocation or attribution pursuant to the definition of sales
23  prices in s. 202.11(14)(b)8. and examples of methods for
24  determining the reasonableness thereof. Books and records kept
25  in the regular course of business include, but are not limited
26  to, general ledgers, price lists, cost records, customer
27  billings, billing system reports, tariffs, and other
28  regulatory filings and rules of regulatory authorities. Such
29  records may be required to be made available to the department
30  in an electronic format when so kept by the dealer. The dealer
31  may support the allocation of charges with books and records
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    10:11 AM   05/05/05                            s2070c1b-22-t07


    Florida Senate - 2005                        SENATOR AMENDMENT
    Bill No. CS for SB 2070
                        Barcode 311220
 1  kept in the regular course of business covering the dealer's
 2  entire service area, including territories outside this state.
 3  During an audit, the department may reasonably require
 4  production of any additional books and records found necessary
 5  to assist in its determination.
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    10:11 AM   05/05/05                            s2070c1b-22-t07