89-0003 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           ORDER

v.                                                                                 )

                                                                                    :

AUDITING DIVISION OF THE                                )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 89-0003

            Respondent.                                                     )

_____________________________________

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on XXXXX.  XXXXX, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  XXXXX appeared representing the Petitioner.  XXXXX and XXXXX appeared representing the Respondent.  Prior to the commencement of the hearing the Presiding Officer was notified that the Petitioner was not contesting the Petitioner's request for redetermination due to the fact that verification had been submitted by the Petitioner that would indicate that the sales tax was paid on actual use of the aircraft and therefore the entire assessment should be abated.

DECISION AND ORDER

            Based upon the stipulation of the parties it is ordered that appeal No. 89-0003 be closed on the grounds that the assessment has been abated.  It is so ordered.

            DATED this 21st day of JUNE, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner