BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1114
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter 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 the Petitioner. The Petitioners argued that XXXXX, the wholesale supply failed to charge sales tax. The Petitioner had submitted a State Tax Commission sales and use tax exemption certificate to XXXXX which applied the exemption certificate across the board even to those items which were used and consumed by the Petitioner and were not purchased for resale. The audit period covered XXXXX. The items purchased were maintenance items for golf carts and grounds keeping such as fertilizer, seed and supplies. Petitioners argued that they have been model citizens, have not had any kind of tax liability in the past and therefore, request that record be considered in the Tax Commission's deliberations.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty be waived and the interest be affirmed without waiver or reduction.
DATED this 8 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis