96-161
Response October 28, 1996
Request
October 7, 1996
XXXXX
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
Re: XXXXX
Dear XXXXX
We have been undergoing a sales tax audit and a
question has arisen regarding the taxability of common carrier freight
charges. We would like an advisory opinion
regarding the taxability of in-state common carrier freight charges to normally
taxable customers, when the amount charged the customer is less than the common
carrier charge is to us.
Thank-you,
XXXXX
XXXXX
RE:
Advisory Opinion Request
Dear XXXXX
We
have received your letter regarding the taxability of intrastate common carrier
freight charges. You indicate that you
are currently under audit on this issue.
We do not issue advisory opinions on matters pending in an audit. If, at the conclusion of the audit, you do
not agree with the assessment, you may bring your arguments to the commission
by way of the appeals process.
Please
contact us if you have further questions.
For
the Commission,
Joe
B. Pacheco,
Commissioner