Tax Type
Retail Sales and Use Tax
Description
Maintenance agreements
Topic
Taxability of Persons and Transactions
Date Issued
08-12-1982
August 12, 1982
Re: 58-1118 Application (Sales and Use Tax)
Dear ************************
This letter will reply to your correspondence of June 23, 1982 in which you furnish additional comments relative to my September 30, 1981 response to an application for correction in sales and use tax assessed against your client,
I have reviewed my September 30 determination in light of your most recent comments. I find nothing to persuade me that the original determination was in error. Therefore, I must hold that my September 30, 1981 response to the application for correction is final.
The audit will be adjusted to exclude certain maintenance agreements per the determination, and the remainder of the assessment is due and payable.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner