88-2849 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX, a division of                                                  )           AMENDED STIPULATION

XXXXX,                                                                                 )           AND ORDER Petitioner,         )

v.                                                                                 :           Case No. 88-2849 AUDITING DIVISION, STATE TAX            )

COMMISSION OF UTAH,                                        )           Audit period XXXXX

                                                                                    :           through XXXXX

            Respondent.                                                     :

_____________________________________

            COMES NOW Petitioner, XXXXX, a division of XXXXX (hereinafter XXXXX), and the Respondent, Auditing Division of the Utah State Tax Commission (hereinafter Auditing Division), and agree and stipulate as follows:

            1.  This Amended Stipulation and Order (the "Amended Stipulation") supersedes and replaces the prior Stipulation and Order between the parties, dated XXXXX.

            2.  XXXXX and the Auditing Division agree that they have settled and resolved all areas of disagreement between them, which were set forth as Unresolved Issues in paragraph C of that certain Order on Pretrial Conference dated on the XXXXX, over the signature of XXXXX, Hearing Officer (hereinafter the Order).  Capitalized terms not otherwise defined herein shall have the same meaning as ascribed to them in the Order.

            3.  With respect to Issues C-l through C-12, which Issues are identified in the Order, the parties agree, without admitting or conceding the position of the other, such Issues are hereby resolved and that revised amounts of tax and interest (through XXXXX), which are applicable to such Issues, the Refund Claim and the uncontested items of the Assessment and which are payable by XXXXX, are as follows:

                        TAX                                                    INTEREST

            $$$$$$$$$$

The parties further agree that after XXXXX, interest on the tax payable by XXXXX as set forth in this paragraph shall continue to accrue, until paid, at a rate of $$$$$ per day.

            4.  The parties further agree that XXXXX purchase and use of carbon dioxide, argon, paint thinner and cedar dunnage in XXXXX, Utah after XXXXX shall be subject to sales and use tax until such time as the applicable law is altered or changed by the Tax Commission, judicial decision, or legislation in such a manner as would no longer require payment of the sales and use tax with respect to the foregoing tangible personal property.  If within thirty (30) days after the Tax Commission approves this Amended Stipulation XXXXX pays the applicable sales or use tax relating to its purchase and use of carbon dioxide, argon, paint thinner, dunnage, design equipment, or computer equipment, which purchases were made between XXXXX and the date this Amended Stipulation is approved by the tax Commission, no interest shall be due or payable by XXXXX with respect to the sales or use tax paid on such purchases or uses.

            5.  XXXXX agrees to pay to the Utah State Tax Commission the appropriate sums due and owing, together with appropriate interest thereon, within thirty (30) days of the Tax Commission's approval of this Amended Stipulation.

            6.  The parties further agree and acknowledge that this Amended Stipulation is subject to Tax Commission approval.

            7.  The parties further agree that upon Tax Commission approval of this Amended Stipulation the appeal of the above-entitled action shall be dismissed with prejudice.

            Dated this day of November, 1989.

XXXXX

XXXXX

a division of XXXXX, Petitioner

XXXXX

XXXXX

XXXXX

XXXXX

XXXXX

XXXXX

Attorney for Petitioner

XXXXX

Director of the Auditing Division

XXXXX

Assistant Attorney General

Tax and Business Regulations

130 State Capitol

Salt Lake City, UT 84114

(801) 538-1019

Attorney for Respondent

ORDER

            The Tax Commission hereby approves the settlement terms contained in the attached Amended Stipulation.  It is ordered that the terms and conditions of this Amended Stipulation and Order be confidential.

            Dated this 15 day of November, 1989.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner

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