The Florida Department of Revenue changed the rules in 2011 requiring beer and cigarette wholesalers to report sales directly to them. This would include requiring the reporting of monthly sales. This new information provided the department with third-party information concerning cigarettes and beer purchased by convenience stores and other retailers.
Apparently this measure is to make it more difficult for businesses to avoid audit assessments by dealing with cash transactions that were not always deposited into banks. This could also result in the department making estimates of how much in sales retailers made in a month. If sales reported by retailers are below these estimates this could lead to further investigations by the department. It could also mean bills being sent to store owners concerning taxes owed without the store owner first providing any information to the Department of Revenue.