BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
XXXXX and :
XXXXX )
XXXXX :
) DECLARATORY
JUDGEMENT
:
) Appeal No.
89-0067
__________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission pursuant to a request for
declaratory judgment by XXXXX to determine if the purchase price of a XXXXX of
$$$$$ is exempt from taxation pursuant to Rule A12-02-S85.
Utah
Code Ann. §59-12-104 allows an exemption from sales and use tax for sales or
leases "of machinery and equipment purchased by manufacturer for use in
new or expanding operations . . . . in any manufacturing facility in
Utah." Rule S85 defines the appropriate terms for the application of that
exemption. The Auditing Division of the
Utah State Tax Commission has examined the machine. The recommendation of XXXXX, the examining officer, was that the
piece of equipment fits within the exemption as set forth in Utah Code Ann.
§59-12-104(16) and Rule A12-02-S85.
DECISION AND ORDER
After
reviewing the recommendation of all parties, the Statute and the Rule, the Tax
Commission grants the request of the Petitioner and finds that the purchase of
the XXXXX and XXXXX Machine for $$$$$ is exempt from taxation under
§59-12-104(16) and Rule A12-02-S85.
DATED
this 14th day of March, 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