Tax Type
Retail Sales and Use Tax
Description
Adjustment of audit results
Topic
Collection of Delinquent Tax
Taxpayers' Remedies
Date Issued
03-19-1984
March 19, 1984
Re: §58-1118 Application/Sales and Use Tax
Dear *******************
This will refer to your letter of January 13, 1984 in which you submit additional information relating to the above matter.
Based upon information provided by our audit staff, it is the department's impression that master videotapes were being produced and marketed by ***** during the period of our audit. This presumption was seemingly confirmed in our meeting of December 20, 1982 in which you advised that no production had occurred since March of that year; consequently, it can be assumed that some production occurred in the approximately fifteen months prior to that time that ***** was operating.
The audit assessment issued to ***** will be revised upon the submission of documented information that some or all of the contracts entered into for the production of master videotapes were not fulfilled and that no tangible personal property passed to the customers of your corporation. Collection efforts by this department will remain in effect until the submission of such information.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner