BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
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.
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
Joe B. Pacheco Alice Shearer