92‑1831

Sales & Use Tax

Signed 8/4/93

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX, )

Petitioner, : ORDER

)

v. :

)

OPERATIONS DIVISION OF THE : Appeal No. 92‑1831

UTAH STATE TAX COMMISSION, )

: Tax Type: Sales & Use

Respondent. )

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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 R861‑1‑5A(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. Petitioner contends that the Commission did not apply the law correctly to the facts of this case, claiming that his purchase of one car from one entity and then selling the second car to an individual gives rise to a trade‑in, single transaction.

DECISION AND ORDER

Based upon the facts presented in this case, the Tax Commission finds that the final decision in this matter is a correct application of the law.

The Petition for Reconsideration, therefore, is denied. It is so ordered.

DATED this 4th day of August, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson* Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer*

Commissioner Commissioner

NOTICE: You have thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

*Since the hearing on this case, Chairman R. H. Hansen and Commissioner S. Blaine Willes have been replaced by Chairman W. Val Oveson and Commissioner Alice Shearer. Chairman Oveson and Commissioner Shearer participate in this decision after having been fully informed of the facts and circumstances regarding this case.