93-1634
Sales & Use
Signed 5/4/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
Petitioner, : ORDER
:
v. : Appeal No. 93-1634
:
AUDITING
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Sales & 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.
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.
ANALYSIS
The
thrust of Respondent's argument is that
once the Commission determined that equipment purchased which replaces
equipment destroyed in a fire constitutes normal operating replacement, the
"new or expanding" exemption becomes unavailable even though it is a
new or expanding operation. The
decision, however, set forth the Commission's
position that, although the exemption is not available based on
circumstances of the fire, the exemption is available because the petitioner
has met relevant criteria for new or expanding operations. Separate and apart from the fire, the facts
of this case provide sufficient circumstances to apply the sales tax exemption
for the purchase of equipment by a manufacturer used for new or expanding
operations.
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 denied. It is so ordered.
DATED
this 4th day of May, 1995.
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 a final order to file a) a Petition for Judicial Review
in the Supreme Court, or b) a Petition for Judicial Review by trial de novo in
district court. (Utah Administrative
Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).)
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