89-0073 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                     )

            Petitioner,                                                         :

v.                                                                                 )           ORDER

                                                                                    :

                                                                                    )           Appeal No. 89-0073

AUDITING DIVISION OF THE                                :

UTAH STATE TAX COMMISSION,                        )           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter comes before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision, dated XXXXX.

            The Petition for Reconsideration does not set forth any additional evidence for the Commission to consider nor does it allege any error of law or fact in the Commission's final decision.  It only requests a reconsideration, and presents nothing further.

FINDINGS

            1.  Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence.  The rule also provides that the

Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

            2.  Since Petitioner's Request for Reconsideration does not allege any mistake in law or fact or any new evidence and otherwise does not call into question the final decision of the Commission, the Petition for Reconsideration should be denied.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that this Petition for Reconsideration is denied.

            DATED this 28th day of August, 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