87-3237 - Sales

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