95-0659

Sales Tax

Signed 4/17/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A, :

:

Petitioner, : ORDER

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 95-0659

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, filed April 9, 1997, by Petitioner as a result of the Commission's final decision dated March 19, 1997.

APPLICABLE LAW

Utah Administrative Rule R861-1-5A(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

Petitioner has not provided sufficient justification for reconsideration in this matter. 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 17 day of APRIL, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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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