BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : ORDER
:
v. :
AUDITING
DIVISION, :
UTAH STATE ) Appeal No. 88-2203
TAX COMMISSION, : AUDIT PERIOD XXXXX
Respondent. : thru XXXXX
_____________________________________
This
matter appeared before the Utah State Tax Commission as a result of an appeal
of an audit by the Petitioner. The
Petitioner 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 wholly owned
subsidiary of XXXXX and its primary business is to initiate sales of XXXXX and
related products on behalf of XXXXX.
2. That the parties have stipulated that the
amount of sales and use tax that is due from XXXXX for the period XXXXX through
XXXXX is $$$$$.
3. That XXXXX will prospectively comply with
the Auditing Division's interpretation that use tax is proper on component
parts and completed fixtures stored in a common inventory in the State of Utah.
4. That the sum due and owing in paragraph 2
will accrue interest at the rate of twelve percent (12%) per annum until paid
by XXXXX starting seven (7) days from the date of the signing of this order.
DATED
this 19 day of March, 1990.
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