BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX ) ORDER
Petitioner, :
v. : Appeal No. 87-3237 AUDITING DIVISION,
UTAH STATE )
TAX COMMISSION : AUDIT PERIOD XXXXX
Respondent. :
_____________________________________
This
matter appeared before the Utah State Tax Commission as a result of an appeal
of an audit by the Petitioner. The
Petitioner ("XXXXX")and the Auditing Division having reached a
stipulation and having moved for a decision and order in accordance with that
stipulation, the Commission finds as follows:
1.
That the Petitioner is a Utah company and its primary business is sale and
service of new and used automobiles.
2.
That the parties have stipulated that the amount of sales and use tax that is
due from XXXXX for the period XXXXX is $$$$$.
3.
That from XXXXX, XXXXX will prospectively comply with the Auditing Division's
interpretation that sales and use taxes are applicable to consumable goods, as
those goods have been defined in the publications of the Commission.
4.
That the sum due and owing in paragraph 2 has been paid in full.
DATED
this 2 day of May, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner