87-0487 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX ) STIPULATION and MOTION

Petitioner, :

v. :

AUDITING DIVISION, UTAH STATE : Civil No. 87-0487

TAX COMMISSION, :

Respondent. :

_____________________________________

STIPULATION

Petitioner, XXXXX ("XXXXX"), and Respondent, Auditing Division, Utah State Tax Commission ("Auditing Division"), by and through their respective counsel, hereby agree and stipulate as follows:

1. XXXXX total liability to the State Tax Commission for sales and use tax from XXXXX is in dispute.

2. XXXXX and the Auditing Division wish to establish the amount of sales and uses tax without a formal adjudication before the State Tax Commission.

3. Accordingly, XXXXX and the Auditing Division agree that sales and use tax and interest that are due from XXXXX to the State of Utah for the period in issue to XXXXX is $$$$$, plus additional interest at the rate of 12% per annum from XXXXX until the total tax amount is paid.

4. The parties stipulate that no additional sales and use tax, penalty or interest are due from XXXXX for the period in issue.

5. The parties understand that this stipulation is subject to approval by the State Tax Commission. In the event the Tax Commission fails to approve the stipulation, it shall be without effect and shall not be admissible in evidence against XXXXX or the Auditing Division, and any payment made to the State of Utah pursuant to this stipulation shall be refunded.

MOTION

Based upon the foregoing stipulation, the parties hereby move the Commission for entry of its order in accordance with the provisions thereof.

DATED this 5 day of January, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. BLAINE DAVIS

Commissioner Commissioner

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