BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : ORDER OF APPROVAL
AUDITING DIVISION OF THE : Appeal No. 87-1268
STATE TAX COMMISSION OF UTAH, )
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from the assessment of tax, penalty, and interest on the purchase of a XXXXX. Petitioner and Respondent subsequently agreed that, based on the poor condition of the subject vehicle and the need for immediate repairs, the fair market value on the truck was $$$$$ at the time of purchase. The amount of sales tax due at XXXXX is $$$$$. Petitioner has paid this amount.
Based on the foregoing, the Utah State Tax Commission hereby finds the tax base on the subject vehicle to be $$$$$ and finds the tax liability to be $$$$$. The Commission approves the agreement reached between Petitioner and Respondent and hereby dismisses appeal No. 87-1268.
DATED this 1 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis