BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 92-0341
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 Respondent as a result of the
Commission's final decision dated XXXXX.
The
Petition for Reconsideration of Respondent requests further clarification and
directions. In oral arguments on the
Petition for Reconsideration which were held on XXXXX, Petitioner indicated
that the order was factually incorrect when it stated that the cooling lines
were in trenches in the floor. The
Petitioner represented that the cooling lines are frequently as deep as three
feet under the floor but may be as shallow as one foot. The cooling lines are laid in sand and
covered with sand, and would normally would have four inches of concrete
covering them. However, such a correction would not have changed or modified
any of the conclusions reached, nor would it have in any way changed the final
decision of the case.
Respondent
further requested clarification of the term "firmly attached" as
contained on Page 11 of the Decision.
By the use of such language, the Commission did not mean to imply that
it was permanently or semi-permanently attached to the reality to bring it
within the purview of the rule which provides that equipment permanently or
semi-permanently attached property becomes part of the real property.
The
Commission finds that it cannot further clarify its order as requested by Respondent because there was no evidence
present at the hearing on which such clarification could be provided.
APPLICABLE LAW
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.
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 hereby denied. It is so ordered.
DATED
this 17th day of August, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner