87-1110 to 87-1111 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : ORDER OF APPROVAL

AUDITING DIVISION OF THE : Appeal No. 87-1110

UTAH STATE TAX COMMISSION : 87-1111

Respondent. :

_____________________________________

STATEMENT OF CASE

These matters came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. XXXXX appeared representing Respondent. XXXXX appeared representing the Petitioner. At the outset of the hearing the parties recited a stipulation whereby the assessment would be reduced to the actual purchase price of the automobiles and a penalty of 10% would be imposed.

DECISION AND ORDER

Based upon the foregoing, it is the Decision of the Utah State Tax Commission that appeal Nos. 87-1111 and 87-1110 is hereby dismissed based upon the stipulation and the payment of the account.

DATED this 2 day of February, 1988.

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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