97-0243
SALES
Signed 2/23/98
BEFORE THE UTAH STATE TAX COMMISSION
____________________________________
COMPANY A, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION OF
THE ) Appeal
No. 97-0243
UTAH STATE TAX
COMMISSION, :
STATE OF UTAH, ) Account
No. #####
:
Respondent. ) Tax
Type: Sales & Use Tax
_____________________________________
STATEMENT OF CASE
This matter came before
the Utah State Tax Commission pursuant to the provisions of Utah Code Ann. '59-1-502.5. At the Initial Hearing the parties agreed to
submit briefs on the issue involved and to have the decision for the Initial
Hearing made on the record.
Based upon the evidence
in the file and presented at the hearing, the Commission makes its:
FINDINGS
This appeal involves a
sales and use tax audit for the period July 1990 through December 1995. Petitioner is a real property contractor who
converts personal property to real property by installing, repairing and performing
labor on the roofs of structures.
COMPANY B (hereafter "COMPANY B") is one of the vendors from
which COMPANY A purchased supplies and materials during the period in
issue. Respondent is assessing sales
tax against the Petitioner, having not collected the tax from the vendor. Petitioner is asserting that the Tax
Commission is limited to three years in its finding a deficiency pursuant to
Utah Code Ann. '59-12-110(7)(8). Upon a review of the entire matter, it has
been determined that the Division has provided insufficient grounds to justify
an assessment against the Petitioner beyond the three year statute of
limitations.
DECISION AND ORDER
Based upon the foregoing
it is hereby determined that the Petitioner is not to be assessed beyond the
three year statute of limitation period.
It is so ordered.
This Decision does not
limit a party's right to a Formal Hearing.
Any party to this case may file a written request within thirty (30)
days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the
address listed below and must include the Petitioner's name, address, and
appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, UT 84134
Failure to request a
Formal Hearing will preclude any further appeal rights in this matter.
DATED this 23 day of
February, 1998.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
XXXXX
Administrative Law Judge
The agency has reviewed
this case and the undersigned concur in this decision.
DATED this 23 day of
February, 1998.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^