BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
ON
v. ) PETITION FOR
: REDETERMINATION
AUDITING
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 85-51-0106
)
Respondent. :
_____________________________________
STATEMENT OF CASE
On
XXXXX, Petitioner was notified of a deficiency in sales tax on a purchase of a
XXXXX from XXXXX. On XXXXX, the
Petition for Redetermination was filed by the Petitioner. On or about the XXXXX, an answer to the
Petition for Redetermination was made by the Auditing Division. No request for hearing has been made by
either party, and therefore this matter is being decided on its merits without
a hearing.
DECISION AND ORDER
The
Tax Commission finds that the Petitioner signed a State Tax Commission Sales
and Use Tax Exemption Certificate on which the Petitioner certified being an
agricultural producer. This in fact,
was incorrect and therefore, the Petitioner was responsible for the payment of
the sales tax.
It
is the decision of the Tax Commission that the 10% penalty be imposed and 12%
interest from the date of the sale to the date of payment.
DATED
this 17 day of December, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi Gary
C. Cornia
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner