BEFORE THE UTAH STATE TAX
COMMISSION
___________________________________
XXXXX.
:
Petitioner )
: FINDINGS
OF FACT,
v. ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
AUDIT DIVISION
OF THE )
STATE TAX
COMMISSION OF UTAH : Appeal No. 89-0014
)
Respondent :
_________________________________
This
matter came before the Utah State Tax Commission by Petition for agency action
of the Petitioner dated XXXXX. A
hearing was not requested on behalf of the Petitioner. The matter was submitted on the
documentation provided by the Petitioner and all other relevant information as
it: relates to the Petitioner's request.
Based
upon a review of the file and the recommendation of the Presiding Officer, the
Tax Commission makes its
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX through
XXXXX.
3. The Petitioner is a manufacturer of
prescription drugs. In conjunction with
that endeavor, they supply samples of medicines to physicians and hospitals in
Utah. The hospitals then prescribe and
dispense the medicines to patients.
CONCLUSIONS OF LAW
1. Utah Code Ann. §59-12-104(10) provides an
exemption from sales tax for sales of medicines.
2. Utah Code Ann. §59-12-102(4)(a) defines
medicines as any medicine supplied to a patient by a physician.
DECISION AND ORDER
The
Tax Commission based upon the foregoing finds that the exemption applies to
those medicines which are provided free or on a sample basis to hospitals and
physicians and therefore note that the Petitioner's request is granted.
DATED
this 15th day of May, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner