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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