87-0214 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX ) STIPULATION OF SETTLEMENT

: AND ORDER

PETITIONER, : APPEAL NO. 87-0214

v. :

AUDITING DIVISION OF THE UTAH :

STATE TAX COMMISSION, :

:

RESPONDENT. :

_____________________________________

The Petitioner, XXXXX ("XXXXX"), and the Respondent, Auditing Division of the Utah State Tax Commission ("Division"), hereby stipulate and agree as follows with respect to the issues involved in the audit report issued by the Division and subsequent hearing and Informal Decision issued by the Utah State Tax Commission on XXXXX:

1. Petitioner and Respondent are desirous of settling the above captioned matter without recourse to the formal hearing process of subsequent judicial appeals.

2. Petitioner and Respondent further agree that the total amount due in full settlement of issues including penalties nd interest for the above referenced audit period shall be $$$$$.

3. Petitioner further states that it has altered its procedures and the collected sales tax or demanded exemption certificates at all times since XXXXX, and agrees to continue to do so prospectively.

4. Petitioner agrees that effective XXXXX, it or its subsidiaries will pay sales tax on the purchase of materials used for projects done for exempt entities and for which Petitioner or its subsidiaries is the final and ultimate consumer.

5. This settlement agreement is strictly confidential. Petitioner and Respondent further agree that neither party may use the stipulation as evidence in any legal proceeding.

6. Respondent recommends acceptance of Petitioner's settlement offer and requests approval of the offer by the Utah State Tax Commission.

DATED this 14 day of August, 1990.

XXXXX

Assistant Attorney General

Attorney for Auditing Division

XXXXX

Treasurer, XXXXX


ORDER

The Tax Commission hereby approves the settlement terms contained in the attached Stipulation.

R. H. Hansen, Chairman Joe B. Pacheco, Commissioner

Roger O. Tew, Commissioner G. Blaine Davis, Commissioner

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