01-1177

Sales Tax

Signed 6/4/02

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 01-1177

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION OF ) Tax Type: Sales Tax

THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 12/96 - 01/98

)

Respondent. ) Judge: Davis

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Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER REP

For Respondent: Mr. Gale Francis, Assistant Attorney General

Mr. Hazen Sweet, from the Taxpayer Services Division

Ms. Julie Halvorsen, from the Taxpayer Services Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on October 4, 2001.

Petitioner was audited by the STATE State Tax Commission for their sales and use tax purchases within the State of STATE. Additional taxes were imposed upon Petitioner by the State of STATE, and some of those additions were for taxes which Petitioner alleges were erroneously paid to the State of Utah by the suppliers who had sold the items to Petitioner.

Petitioner has now filed a request for refund of those taxes.

The refund request is for tax periods beginning in December 1996 and going through April 25, 1998.

Respondent denied the request for refund because the request was not made within three years from the day on which the taxpayer overpaid the tax, penalty, or interest, and one invoice, the only one not beyond the three-year statute of limitations, was not paid to the State of Utah, but was paid to the State of STATE.

Petitioner has requested that the three-year statute of limitations be waived because of "fairness".

APPLICABLE LAW

Utah Code Ann. §59-12-110(2)(b) provides:

"Except as provided in subsection (2)(c ) or Section 19-2-124, a taxpayer shall file a claim with the commission to obtain a refund or credit under this subsection (2) within three years from the day on which the taxpayer overpaid the tax, penalty, or interest."

DECISION AND ORDER

Based upon the foregoing, the Commission determines that the statute of limitations prevents it from granting the request for refund, and the only claim for refund within the statute of limitations was not paid to the State of Utah, but was paid to the State of STATE. Accordingly, the request for refund, and request for redetermination are hereby denied. It is so ordered.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 4^th day of June , 2002.

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G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 4^th day of June , 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner