95-0314

Sales & Use

Signed 7/5/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX ) ORDER

Petitioners, : Appeal Nos. 95-0314,

v. : 95-0315, 95-0316, : 95-0317, 95-0318,

: 95-0319, 95-0320,

: and 93-0479

CUSTOMER SERVICE DIVISION OF THE :

UTAH STATE TAX COMMISSION, : Tax Type: Sales & Use

:

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by Petitioners 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.

DECISION AND ORDER

The Commission has reviewed the request and finds that it does not meet any of the criteria set forth in the Administrative Rules for the granting of reconsideration. The Petitioner reiterates the issues and arguments presented for initial consideration.

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 5 day of July, 1996.

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 et. seq.)

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