BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACTS
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88 0003
AUDIT DIVISION
OF THE :
STATE TAX
COMMISSION OF UTAH, : Audit Period XXXXX
Respondent : through XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal adjudicative
proceeding on the XXXXX. James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. At the outset, it was indicated
by the parties that the matter had been settled except for the penalties that
related to the audit. XXXXX represented
XXXXX. The Tax Commission, after
reviewing the recommendation of the hearing officer and the facts and evidence
presented at the hearing makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is XXXXX through XXXXX.
3.
An assessment was made and the issue conceded by the Petitioner that printing
plates and goods consumed were not owned by the government and therefore not
tax exempt. An amended assessment was
made by the Tax Commission and paid by the Petitioner.
4.
The Petitioner claims that an audit was conducted in XXXXX where the issue of
printing plates and sales tax was conceded by the Tax Commission. In reliance thereon, the Petitioner
continued its practice which was the subject of the audit in question.
5.
The Petitioner argues that it was relying upon previous practice by the Tax
Commission representative; therefore, it should not be subject to a penalty.
CONCLUSIONS OF LAW
The
Tax Commission may waive, reduce or abate taxes upon making a record of its
reason. Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
The
Tax Commission finds no justification for waiver or abatement of the tax. However, the Petitioner's request will be
partially granted in that the Commission hereby reduces the penalty to $$$$$.
DATED
this 22 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner