BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, : ORDER
v. :
AUDITING
DIVISION OF THE : Appeal No. 91-0934
UTAH STATE TAX COMMISSION, : Account
No XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came 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.
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. Under this rule the Tax
Commission may exercise its discretion in granting or denying a Petition for
Reconsideration.
2. In its Petition For Reconsideration
Petitioner raises what it considers to be errors of fact in the Commission's
prior decision. However, as generally
acknowledged by Petitioner, such alleged errors were not material to the
Commission s prior decision in this matter.
3. The primary point raised by Petitioner's
Request For Reconsideration is as follows: Petitioner's acquisition of the used
computer equipment in question was the result of isolated or occasional sales
by the XXXXX. Utah Code Ann.
§59-12-104(14) exempts isolated or occasional sales from sales tax. According to Petitioner the same exemption
must be applied to Petitioner's subsequent use of the equipment, so as to
preclude imposition of use tax.
The
Commission carefully considered the foregoing argument in reaching its initial
decision in this matter. The Commission
has again considered Petitioner's argument in connection with Petitioner's
Request for Reconsideration. The
Commission continues to believe that although Petitioner's initial purchase of
the subject property is not subject to sales tax, Petitioner's subsequent use
of the equipment in Utah is subject to Utah's use tax.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED
this 15 day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner