85-0106 - Sales

 

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