Sales and Use Tax Administrative Hearing Docket # 2002-410 - 03/18/2003

Issue: Whether the parts and materials used in optional maintenance contracts are subject to use tax, whether the taxpayer's optional maintenance contracts constitute a sale of tangible personal property, whether the taxpayer's optional maintenance contract is a bundled transaction, and whether the Department failed to respond timely to the taxpayer's request for a hearing before the Secretary of Revenue, and, if so, whether to assessment should be canceled.