Petitioner's restaurant operations from September 1, 1971 through August 31, 1974 were audited by the Sales Tax Bureau and resulted in the issuance of a determination finding a sales and use tax deficiency, exclusive of interest and penalties, in the amount of $52,599.14. Following additional auditing tests and conferences with petitioner's representatives, a recommendation was made to reduce the deficiency to $9,198.90. Petitioner thereafter applied to have the determination...
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