87-0549 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, )

v. ) ORDER OF APPROVAL

AUDITING DIVISION OF THE ) Appeal No. 87-0549

STATE TAX COMMISSION OF UTAH, )

Respondent. )

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission from an assessment of tax, penalty, and interest on the purchase of a XXXXX on or about XXXXX. Respondent subsequently prepared and Petitioner signed a Memorandum of Understanding in which the purchase price of the vehicle was agreed to be $$$$$. This results in a sales tax of $$$$$ (at 5.75%), a 10% penalty of $$$$$, and interest at 1% per month from XXXXX.

ORDER

Based on the foregoing, the Utah State Tax Commission hereby adopts the Memorandum of Understanding and finds the purchase price of the subject vehicle to be $$$$$. The Tax Commission hereby affirms the 10% penalty and the assessment of interest.

DATED this 1 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

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