BLANC, PETER D., Associate Judge.
Traci Communications, Inc. (Traci) is a Florida Corporation that is in the business of providing telephone answering services to its customers. In 1997, the Department of Revenue (DOR) completed a sales tax and gross receipts tax audit on Traci for the period from August 1, 1992 through December 31, 1996. As a result of the audit, DOR determined that additional taxes were due from Traci. Traci appeals the portion of the DOR assessment...
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