MFA Petroleum Co. v. Director of Revenue

RICHARD B. TEITELMAN, Judge.

MFA Petroleum Company over-collected $90,811.14 in sales tax on the sales price of cigarettes. MFA failed to collect $99,039.65 in other sales taxes. The issue is whether MFA can apply the over-collection of sales taxes on the cigarette sales as a credit to the under-collection of other sales taxes. The Administrative Hearing Commission (AHC) concluded that MFA was not entitled to a credit. The AHC’s decision is affirmed.

FACTS

MFA owns and operates convenience stores that sell cigarettes. The director of revenue conducted an audit of MFA for the tax periods from…