95-0586

SALES

Signed 6/2/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

)

PETITIONER., )

) ORDER

Petitioner, )

) Appeal No. 95-0586

v. )

) Acct./Serial No. #####

AUDITING DIVISION OF THE )

UTAH STATE TAX COMMISSION, ) Tax Type: Sales

STATE OF UTAH, )

) Presiding: McKeown

Respondent. )

______________________________________

Presiding Officer:

Richard B. McKeown, Commissioner

Appearances:

For Petitioner:

For Respondent: Gayle Francis, Assistant Attorney General

STATEMENT OF CASE

Following an Initial Hearing on this matter, the Commission issued an Order in Respondent's favor on December 2, 1997. This matter came back before the Commission upon Petitioner's Request for Formal Hearing. In a telephone status conference on February 26, 1998, Petitioner indicated that it merely wanted an opportunity to present its arguments a second time. The parties agreed to convert the status conference to a rehearing of Petitioner's arguments, and they further agreed to waive a Formal Hearing on the record. Following the rehearing, the parties were granted additional time to file supplemental briefs or other documents, but neither party did so. Therefore, the Commission's decision in this matter is based on the parties' oral arguments and on the other pleadings already presented.

DECISION AND ORDER

On rehearing, Petitioner did not raise new evidence or arguments that would persuade the Commission to issue a new order in Petitioner's favor. Accordingly, the order issued from the Initial Hearing is hereby adopted in its entirety as the final order and final agency action on this matter.

DATED this 2 day of June, 1998.

RICHARD B. MCKEOWN

COMMISSIONER

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The undersigned have reviewed this decision and agree with the decision and order.

DATED this 2 day of June, 1998.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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