BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX ) STIPULATION, MOTION
Petitioner, : AND ORDER
v. : Case No. 87-0913
: Audit
Period XXXXX
AUDITING
DIVISION, UTAH STATE :
TAX COMMISSION, : Respondent.
_____________________________________
STIPULATION
Petitioner,
XXXXX ("XXXXX"), and Respondent, Auditing Division, Utah State Tax
Commission (Auditing Division"), by and through their respective counsel
of record, hereby stipulate and agree as follows:
1.
By statutory notice of deficiency dated XXXXX, the Auditing Division assessed a
sales and use tax deficiency against XXXXX of $$$$$, plus interest of $$$$$,
for a total of $$$$$ for the audit period of XXXXX. A copy of that notice of deficiency is attached hereto and
Incorporated herein by reference as exhibit A.
2.
On or about XXXXX, XXXXX filed a "Petition for Redetermination and
Hearing" ("Petition") contesting all figures in the audit and contesting
the obligation of XXXXX to collect, file returns on, and remit to the Utah
State Tax Commission ("Commission") (a) use tax on rental fees on
golf carts at XXXXX and (b) sales tax on sales of books, maps, brochures and
the like to the public. XXXXX asserted
various legal theories under which it is not liable for the collection of,
filing returns on, and remittance to the Commission of, these sales and use
taxes. The Petition asked that the
assessed taxes and interest be vacated.
3.
XXXXX has been collecting, filing returns on, and remitting to the Tax
Commission these sales and use taxes in dispute since XXXXX, but has been
remitting these taxes under protest.
4.
XXXXX and the Auditing Division desire to settle the issues without a formal
adjudication before the Commission.
XXXXX and the Auditing Division agree as follows:
a.
XXXXX agrees prospectively to collect, file returns on, and remit to the Utah
State Tax Commission, sales and use taxes on those items that were disputed by
XXXXX in its Petition for Redetermination which gave rise to these proceedings,
i.e., use tax on rentals of golf carts at XXXXX and sales tax on the sale of
books, maps, publications, documents, brochures, etc., by agencies and
departments of XXXXX.
b.
XXXXX withdraws its protest under which it has been collecting filing returns
on, and remitting these taxes and hereby forever waives and rescinds its rights
to seek return of these taxes by having paid them under protest.
c.
XXXXX hereby rescinds and withdraws its Petition for Redetermination previously
filed in this matter.
d.
The Auditing Division agrees to abate the audit, including all sales and use
taxes and interest that are the subject of these proceedings, and all interest
that may have accrued on amounts asserted by the Auditing Division as owing
under the audit.
e.
The Auditing Division will not include in any future audit a deficiency for use
taxes on golf cart rentals by XXXXX at its municipal golf courses or sales tax
on the sale of books, maps, publications, documents, brochures, etc., by
agencies and departments of XXXXX, or for any penalties or interest on those
taxes, for the period of XXXXX.
5.
The provisions of this stipulation are subject to approval by the Utah State
Tax Commission.
6.
Neither this Stipulation, nor the payment of any taxes subject to this
Stipulation, shall be deemed or offered as precedence for any alleged
obligation of the City to make other payments of sales or use taxes on matters
unrelated to these proceedings.
MOTION
Based
upon the foregoing Stipulation and agreement, XXXXX and the Auditing Division
respectfully move the Commission for entry of an order in accordance with the
provisions thereof.
DATED
this 13 day of December, 1988.
XXXXX Deputy City Attorney
XXXXX
DATED
this 17 day of January, 1989.
XXXXX
Assistant Attorney General
For and in behalf of the
Auditing Division, Utah
State Tax Commission
ORDER
Based
upon the foregoing Stipulation and Motion of XXXXX and the Auditing Division of
the Utah State Tax Commission, the Utah State Tax Commission hereby finds and
orders as follows:
FINDINGS
1.
The Auditing Division assessed a sales and use tax deficiency against XXXXX of
$$$$$, plus interest of $$$$$, for a total of $$$$$ for the audit period of
XXXXX.
2.
On or about XXXXX, XXXXX filed a "Petition for Redetermination and
Hearing" ("Petition") contesting all figures in the audit and
contesting the obligation of XXXXX to collect, file returns on, and remit to
the Utah State Tax Commission ("Commission") (a) use tax on rental
fees on golf carts at XXXXX and (b) sales tax on sales of books, maps,
brochures and the like to the public.
XXXXX asserted various legal theories under which it is not liable for
the collection of, filing returns on, and remittance to the Commission of,
these sales and use taxes. The Petition
asked that the assessed taxes and interest be vacated.
3.
XXXXX has been collecting, filing returns on, and remitting to the Tax
Commission these sales and use taxes in dispute since XXXXX, but has been
remitting these taxes under protest.
4.
XXXXX and the Auditing Division desire to settle the issues without a formal
adjudication before the Commission.
ORDER
1.
XXXXX shall prospectively collect, file returns on, and remit to the Utah State
Tax Commission, sales and use taxes on those items that were disputed by XXXXX
in its Petition for Redetermination which gave rise to these proceedings, i.e.,
use tax on rentals of golf carts at XXXXX and sales tax on the sale of books,
maps, publications, documents, brochures, etc., by agencies and departments of
XXXXX.
2.
XXXXX withdraws its protest under which it has been collecting, filing returns
on, and remitting these taxes and hereby forever waives and rescinds its rights
to seek return of these taxes by having paid them under protest.
3.
XXXXX rescinds and withdraws its Petition for Redetermination previously filed
in this matter.
4.
The Auditing Division shall abate the audit, including all sales and use taxes
and interest that are the subject of these proceedings, and all interest that
may have accrued on amounts asserted by the Auditing Division as owing under
the audit.
5.
The Auditing Division shall not include in any future audit a deficiency for
use taxes on golf cart rentals by XXXXX at its municipal golf courses or sales
tax on the sale of books, maps, publications, documents, brochures, etc., by
agencies and departments of XXXXX, or for any penalties or interest on those
taxes, for the period of XXXXX.
6.
Neither this Order, nor the payment of any taxes subject to this Order, shall
be deemed or offered as precedence for any alleged obligation of the City to
make other payments of sales or use taxes on matters unrelated to these
proceedings.
DATED
this 2 day of February, 1988.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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