Tax Type
Retail Sales and Use Tax
Description
Compliance ratio
Topic
Accounting Periods and Methods
Appropriateness of Audit Methodology
Date Issued
06-14-1982
June 14, 1982
Re: §58-1118 Application: Sales and Use Tax
Dear ********************
Reference is made to your May 27, 1982 letter revising your original application for correction dated December 8, 1981.
FACTS
Your client was audited for the period August 1, 1978 through April 30, 1981 and assessed penalty on the additional tax liability.
The revised application for correction requests that penalty not be imposed on the basis that one Large area of non-compliance dealt with the purchase of computer equipment from a Kansas firm which resulted in a compliance ratio below the accepted standard.
DETERMINATION
On the basis of the above, the penalty assessed against your client will be abated.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner