87-1268 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           ORDER OF APPROVAL

v.                                                                                 :

AUDITING DIVISION OF THE                                :           Appeal No. 87-1268

STATE TAX COMMISSION OF UTAH,                  )

            Respondent.                                                     :

_____________________________________

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.

ORDER

            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

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner