BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. :
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.
ORDER
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
Commissioner Commissioner
G. Blaine
Davis R.
H. Hansen
Commissioner Chairman
^^