…
The Department assessed use tax on certain purchases where
Taxpayer did not have documentation showing that sales tax was paid at the time
of the purchases. Taxpayer, to the contrary, claimed that it was not
responsible for the use tax because sales tax was assessed on the same
transactions.
…
During the protest, Taxpayer submitted documentation for the
transactions with "Vendor GT" to demonstrate that sales tax had been
assessed on these transactions. For several of the transactions with
"Vendor GT," Taxpayer documentation did demonstrate that sales tax
was imposed on these transactions. However, for the transactions with
"Vendor GT" in the invoices numbered 2009-921 and 2009-1438, sales
tax was not imposed on these purchases. Thus, for the transactions with
"Vendor GT" in the invoices numbered 2009-921 and 2009-1438, Taxpayer
has not met its burden of proof demonstrating that the proposed assessment is
not correct.
