BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
AUDITING DIVISION OF THE : Appeal No. 91-1318
UTAH STATE TAX COMMISSION : Account No. XXXXX
Respondent. : Tax Type: Sales and Use
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Respondent as a result of the Commission's final decision dated XXXXX.
1. Utah Administrative Rule R861-1A-5(P) a Petition for Reconsideration "will allege as reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise provides that grounds for Petition for its discretion in granting or denying a Reconsideration.
2. Respondent has requested refinement of certain issues In particular, set forth in the Commission's findings of fact. Respondent asks that the Commission find, as fact, that the taxable transaction which is the subject of this appeal occurred on XXXXX, and that XXXXX owned no stock in XXXXX after XXXXX.
3. Respondent further argues that the Commission erred in its original Order by instructing Petitioner to either obtain a Bill of Sale accurately stating the consideration paid for the subject aircraft or submit an appraisal of the airplane, with sales tax to be computed on the amount so determined.
DECISION AND ORDER
With respect to Respondent's request for amendment of the findings of fact contained in the Commission's previous Order, such request is granted. However, the amendments to the findings of fact do not change the Commission's decision.
As to Respondent's request that the Commission allow Petitioner's sales tax liability to be computed from the market value of the subject airplane, the Commission has reviewed its original order and considers it to be correct.
In summary, it is the decision and order of the Utah State Tax Commission that Respondent's Petition for Reconsideration is granted with respect to the above-identified findings of fact, but denied in all other respects. The final order of the Commission therefore remains as set forth in its decision dated XXXXX. It is so ordered.
DATED this 10 day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes