Tax Type
Retail Sales and Use Tax
Description
Taxability of property used in the offices
Topic
Property Subject to Tax
Taxpayers' Remedies
Date Issued
10-09-1982
October 9, 1982
Re: § 58-1l18 Application/Sales and Use Tax
Dear ***********
This letter will reply to your correspondence of May 11, 1982 and my meeting with ******** on September 3, 1982 in which application was made for correction of sales and use tax assessed against ***********as the result of a recent audit.
Based upon the facts presented, the audit assessment will be adjusted to remove use tax on those items used in reception rooms and offices for display purposes. However, this should not be construed as an indication that use tax is not applicable to items used in these areas. Pursuant to our meeting with *********** a representative of our Tax Policy Division will be in contact to arrange a visit to indicate the taxability of that property used in the offices.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner