BEFORE THE STATE TAX COMMISSION OF UTAH
AUDITING DIVISION OF THE :
UTAH STATE TAX COMMISSION, : ORDER OF APPROVAL
Respondent. : Appeal Nos. 87-0148 to 87-0149
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from an audit deficiency assessed against XXXXX (Petitioner) for the period XXXXX and an audit deficiency assessed against XXXXX (Petitioner) for the period XXXXX. An informal hearing on the above-captioned matter was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX, Attorney at Law, represented the Petitioner. XXXXX, Assistant Attorney General, represented the Respondent. Subsequent to the hearing Petitioner and Respondent stipulated and agreed as follows:
1. Petitioner and Respondent have reached an agreement to settle the above referenced case.
2. Respondent recommends that purchases related to Petitioner's publication of the XXXXX in the amount of $$$$$ be deducted from the total taxable amount in the deficiency assessment.
3. Petitioner agrees that purchases related to Petitioner's publication of the XXXXX guide and map in the amount of $$$$$ are taxable.
4. Petitioner agrees that sales tax will be paid on future purchases of goods incorporated in the production of the XXXXX guide and map.
5. Petitioner and Respondent agree that some of the government exempt purchases claimed by Petitioner were valid, and the taxable amount in the deficiency assessment should be reduced by $$$$$.
6. This settlement requires Petitioner to pay the applicable Utah State sales tax and statutory interest on a total taxable amount of $$$$$ within thirty days after an amended audit report is issued.
The Utah State Tax Commission hereby approves the stipulation as set forth above and orders the Auditing Division of the Utah State Tax Commission to adjust its records in accordance with this Order of Approval. The Utah State Tax Commission does not address at this time the issue of taxability of component parts of a newspaper. This Order of Approval is limited to the periods in question and has no effect with respect to a later resolution by the Tax Commission of the issue of taxability of the component parts of a newspaper for future periods.
DATED this 27 day of June, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Joe B. Pacheco Roger O. Tew
G. Blaine Davis R. H. Hansen