88-0581 & 88-0582 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

: STIPULATION, MOTION

Petitioner, : AND ORDER

v. :

AUDITING DIVISION, STATE TAX :

COMMISSION, : Case No.

Respondent. :

_____________________________________

STIPULATION

Petitioner, XXXXX and Respondent, Auditing Division, State Tax Commission (Auditing Division), by and through their respective counsel of record, hereby agree and stipulate as follows:

1. Auditing Division agrees to withdraw its claim for any penalty in Case No. 88-0581.

2. Auditing Division agrees to adjust unreported expenses over $$$$$ in Case No. 88-0582 to the sum of $$$$$.

3. XXXXX agrees to withdraw its claims relative to an exemption claim under UCA59-12-104(16) for cases 88-0581 and 88-0584.

4. XXXXX agrees to pay deficiencies in accounts XXXXX and XXXXX without objection.

5. XXXXX agrees that its total liability to the State Tax Commission from XXXXX, through XXXXX, for sales and use tax and any and all other issues in dispute in the following cases: 88-0581, 88-0582, and 88-0584 is $$$$$, plus interest related thereto.

MOTION

Based Upon the foregoing Stipulation and Agreement, the parties hereby move the Commission for entry of its order in accordance with the provisions thereof.

DATED this 29 day of June, 1988.

XXXXX

Assistant Attorney General

Tax & Business Regulation Div.

XXXXX

XXXXX

Planning and Research Div.

ORDER

1. Auditing Division's claim for a penalty in Case No. 88-0581 is dismissed.

2. The unreported expenses over $$$$$ in Case No. 88-0582 are adjusted to the sum of $$$$$.

3. XXXXX claim relative to an exemption claim under UCA59-12-104(16) for cases 88-0581 and 88-0584 is dismissed.

4. XXXXX will pay deficiencies in accounts XXXXX and XXXXX without objection.

5. XXXXX total liability to the State Tax Commission from XXXXX, through XXXXX, for sales and use tax and any and all other issues in dispute in the following cases: 88-0581, 88-0582, and 88-0584 is $$$$$, plus interest related thereto.

DATED this 1 day of July, 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