86-0023 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :

v.                                                                                             )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                                      :           Appeal No. 86 0023

STATE TAX COMMISSION OF UTAH,                              )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                                 )

_____________________________________

STATEMENT OF CASE

            This matter was scheduled for an Informal Hearing on two prior occasions.  The Petitioner has requested that the matter be reviewed by the Commission without benefit of a hearing.  By letter dated October 3, 1986, Petitioner waived his right to a hearing.

            The Petitioner purchased two XXXXXs and signed an exemption certificate indicating that they were to be used solely for agricultural purposes.  They were not strictly and solely used for agricultural purposes in that the Petitioner did not own a farm or other agricultural related businesses.

DECISION AND ORDER

            After reviewing the facts and the file, it appears that the penalty in this matter was previously waived in November, 1985.  The letter dated XXXXX, which indicated that the penalty and interest waiver request had been denied was in error.  Therefore, the petition by Mr. XXXXX is granted due to the fact that the penalty has previously been waived.

            DATED this 1 day of December, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner