BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, ) FINDINGS OF FACTS
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0146
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. James E. Harward, Hearing
Officer, and XXXXX, Appeals Section Supervisor, heard the matter for the Utah
State Tax Commission. The Petitioner
was represented by XXXXX.
Based
upon the proceedings and the foregoing, the Commission makes its:
FINDING OF FACTS
1. The Auditing Division of the Utah State Tax
Commission conducted an audit for the tax years XXXXX through XXXXX.
2. As a result of the audit, a deficiency in
excess of $$$$$ was determined.
3. The Petitioner paid the deficient tax even
though he had not collected the sales tax from the responsible parties.
4. Said payment by the Petitioner was within
the time limits set out in the Notice and Demand for Payment.
5. No penalty was assessed.
6. Interest was assessed at the statutory rate.
7. A large portion of the deficiency is as a
result of sales made to XXXXX and XXXXX.
8. XXXXX and XXXXX claim an exemption from the
payment of sales tax due to the relationship with the United States Government.
As evidence of that relationship, i.e. exemption from sales tax, XXXXX and
XXXXX submitted to the Petitioner a letter dated XXXXX, from XXXXX, Managing
Auditor from the Utah State Tax Commission stating that, in his opinion,
purchases made by XXXXX would be free from sales tax.
9. Because of the letter from the managing
auditor of the Utah State Tax Commission and the representation of XXXXX's and
XXXXX, the Petitioner did not collect sales tax.
CONCLUSIONS OF LAW
1. The Petitioner is required to collect sales
tax for the subject audit period and failed to do so.
2. The Petitioner upon notification of the
deficiency paid it within the time limits prescribed.
3. Petitioner relied on representation of
XXXXX, XXXXX, and a letter from a representative of the Tax Commission in not collecting
sales tax.
FINAL DECISION
Based
upon the foregoing, it is the decision of the Utah State Tax Commission that
the interest on Petitioner's account for the audit period XXXXX through XXXXX
be waived.
DATED
this 4 day of February, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner