BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
dba XXXXX, )
Petitioner, )
v. ) ORDER
) Appeal No.
89-0511
COLLECTION
DIVISION OF THE ) Audit Period: XXXXX
UTAH STATE TAX
COMMISSION, )
Respondent.
_______________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission upon a Petition for
Reconsideration received by the Tax Commission on XXXXX, and filed by the
Petitioner as a result of the Commission's final decision dated XXXXX, which
held that Petitioner's subscriptions are subject to sales tax.
The
only additional evidence which Petitioner supplies in support of the Petition
for Reconsideration are copies of publications from other states which
Petitioner alleges are tax exempt.
Other than this, the Petition for Reconsideration does not set forth any
additional facts or evidence.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P)
provides that a Petition for Reconsideration shall "allege 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. The Petition for Reconsideration does allege
that the final decision of the Commission was in error, but does not
substantiate this position with anything which the Commission was not already
aware of at the time of issuing the final decision. The out-of-state publications have no bearing upon the
Commission's decision because each state has different laws and regulations,
and those of other states do not necessarily have a bearing on those of Utah.
3. Petitioner was under the assumption that
sales tax would not have to be paid for its subscriptions and, indeed,
Petitioner had operated in this manner for several years. The previous owners of this publication also
operated in that manner. The
Commission, therefore, finds that Prospective compliance only would be proper
in this case and the Petitioner should not be liable for the deficiency amounts
assessed against the Petitioner for the audit period in question or at anytime
prior to the date of this order.
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, but Petitioner
will only be held liable for sales tax collections in the future and any
deficiency amounts assessed for the audit period or at anytime previous to the
date of this order are abated.
Petitioner shall assume liability for sales tax collections on its
subscription ten (10) days from the date of mailing of this order, so that
Petitioner may have time to obtain a sales tax license and make other
arrangements for the collection of sales taxes.
DATED
this 1st day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger
O. Tew
Chairman Commissioner