BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDIT DIVISION
OF THE : Appeal No. 87-1918
STATE TAX
COMMISSION OF UTAH, ) Audit Period: XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. Petitioners failed to attend
that hearing. An order to show cause
was sent to the Petitioners on XXXXX.
In response to that order to show cause, Petitioners on XXXXX, filed a
response requesting that the matter be decided without a hearing based upon the
letters contained in the file.
FINDINGS OF FACT
The
Petitioner's evidence indicates that the Petitioners are a XXXXX Corporation
doing business in approximately 35 states.
The Petitioner computed the sales and use tax payments using an
incorrect tax rate. Petitioner argues that
the use of the wrong tax rate was strictly a clerical oversight.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the Petitioner's request be granted.
Auditing Division is ordered to adjust its records accordingly.
DATED
this 1 day of November, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman