88-0579 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

                                                                                    :

AUDITING DIVISION OF THE                                :           Appeal No. 88-0579

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to Petition for Redetermination dated XXXXX.  The Auditing Division filed an answer to the Petition for Redetermination on XXXXX.  Some concessions were made and an amended audit was issued.  A reply to the amended audit was given on XXXXX by the Petitioner.  No request has been made for a hearing.  Therefore, this matter is decided on the evidence presented in the file. The Tax Commission therefore makes its:

FINDINGS OF FACT

            1.  The tax in question is sales tax.

            2.  The audit period in question is XXXXX through XXXXX.

            3.  No evidence was submitted which would indicate that the adjustment made by the Respondent was inaccurate or incorrect.

            4.  The Petitioner argued that "it seems unfair that you can assess taxes now on purchases that were made three or four years ago.  This applies not only to the XXXXX purchases but also to the others, such as XXXXX and XXXXX which have been taxed on the audit two to three years after the purchases were made."

CONCLUSIONS OF LAW

            The burden of proof lies with the Petitioner to present sufficient evidence to support its claim that the taxes are not due and owing.  Rule R861-07A-lG.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the Petitioner has failed to meet its burden of proof to establish conclusions other than those contained in the assessment made by the Auditing division and from which this appeal to taken.

            Therefore, appeal No. 88-0579 is dismissed for failure to bear the burden of proof.

            DATED this 9 day of November, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner