93-0785

Sales & Use Tax

Signed 11/1/93

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                   _____________________________________

 

XXXXX

XXXXX                             )

XXXXX                             )    ORDER

          Petitioner              )

                                  )

vs.                               )

                                  )    Case No. 93‑0785

AUDITING DIVISION,                )

UTAH STATE TAX COMMISSION,        )

          Respondent.             )

                   _____________________________________

 

          On XXXXX, the Division issued a Statutory Notice to XXXXX in which it alleged a sales and use tax deficiency of $$$$$ with accompanying interest of $$$$$ through XXXXX.  The Audit Period for the Statutory Notice is XXXXX through XXXXX (the "Audit Period").

          On XXXXX, XXXXX timely filed a Petition for Redetermination in which it protested a portion of the sales and use tax deficiency which had been assessed in the Statutory Notice.  XXXXX protested a portion of the deficiency asserting that tax should not have been imposed on the transportation charges it made as a common and contract carrier for the movement of XXXXX water and refracture tanks.

          Based upon the Parties' Stipulation of Settlement and for good cause appearing, the Commission hereby orders that XXXXX pay the Commission $$$$$ as full and complete payment of any sales tax, use tax, interest or penalty arising from the transportation charges XXXXX made for the movement of XXXXX water and refracture tanks from XXXXX through the date of this order as well as any other sales or use tax, penalty or interest for the Audit Period.

          The Commission acknowledges that XXXXX has agreed, in the Stipulation, to collect sales tax on the transportation charges it imposes on its customers for hauling XXXXX water and refracture tanks that it sells or leases to its customers after the date of this order.

          DATED this 27 day of January, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION:

W. Val Oveson                         Roger O. Tew

Chairman                              Commissioner

 

Joe B. Pacheco                        Alice Shearer

Commissioner                          Commissioner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                   _____________________________________

 

XXXXX

XXXXX                             )

XXXXX,                           )    STIPULATION OF SETTLEMENT

                                  )    AND MOTION TO APPROVE

                                  )

          Petitioner,             )    SETTLEMENT

                                  )

vs.                               )

                                  )    Case No. 93‑0785

AUDITING DIVISION,                )

UTAH STATE TAX COMMISSION,        )

          Respondent.             )

                   _____________________________________

 

                         STIPULATION OF SETTLEMENT

          Petitioner, XXXXX ("XXXXX"), and Respondent, Auditing Division (the "Division") of the Utah State Tax Commission (the "Commission"), by and through their respective counsel of record, hereby stipulate and agree as follows:

                                 RECITALS

          A.  On XXXXX, the Division issued a Statutory Notice to XXXXX in which it alleged a sales and use tax deficiency of $$$$$ with accompanying interest of $$$$$ through XXXXX.  The audit period for the Statutory Notice is XXXXX through XXXXX (the "Audit Period").

          B.  On XXXXX, XXXXX timely filed a Petition for Redetermination asserting that tax should not have been imposed on the transportation charges it made as a common and contract carrier for the movement of XXXXX water and refracture tanks.

          C.  XXXXX has not made any payments on the assessed deficiency.

          D.  Pursuant to Utah Admin. Rule R865‑9‑27I.B, representatives of XXXXX and the Division have met informally on several occasions to "present evidence, legal authority and argument in respect to the issues raised by the pleadings . . . with a view to resolving the [above] case."

          E.  As a result of these meetings, the parties agree that the issues raised in the pleadings can be resolved pursuant to the following settlement.                         

                                SETTLEMENT

          1.  XXXXX agrees to pay the Commission $$$$$, and the Commission agrees to accept the $$$$$, as full and complete payment of any sales tax, use tax, interest or penalty arising from the transportation charges XXXXX made for the movement of XXXXX water and refracture tanks from XXXXX through the date this settlement is approved as well as any other sales or use tax, penalty or interest for the Audit Period.

          2.  XXXXX agrees that as of the date of this settlement, it will collect sales tax on the transportation charges it imposes on its clients for hauling XXXXX water and refracture tanks that it sells or leases to its carrier clients.

          3.  XXXXX agrees to pay the $$$$$ to the Commission within twenty (20) days of the date the Commission enters an Order approving this settlement.

          4.  This Stipulation is subject to approval of the Commission and shall become final and conclusive between the parties upon approval by the Commission as evidenced by a written order.  Should the Commission fail to approve this Stipulation, it shall be null and void and shall not be admissible as evidence against either party in any proceeding.

                                  MOTION

          Based upon the foregoing Stipulation of Settlement, the parties respectfully move the Commission for approval of this Stipulation of Settlement and the entry of an Order in accordance with the provisions hereof. 

          DATED this 1 day of November, 1993.

AUDITING DIVISION, UTAH STATE      XXXXX

TAX COMMISSION

 

XXXXX                             XXXXX

Assistant Attorney General        XXXXX

Attorney for the Division         XXXXX

                                  Attorneys for XXXXX

                                  XXXXX

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