Opinion ID: 2168802
Heading Depth: 1
Heading Rank: 6

Heading: period of liability

Text: The district court ordered Affiliated Foods to pay the deficiency assessment from January 24, 1993, through the end of the audit period. The district court reasoned that regulation 1-079, effective January 24, was Affiliated Foods' first reasonable notice regarding sales tax on postage charges. Therefore, it reversed the deficiency assessment for the period before January 24. We conclude that the district court erred in reversing the deficiency assessment for the audit period prior to January 24, 1993. Affiliated Foods is liable for sales tax on postage charges under §§ 77-2702.07(1)(c) and 77-2702.17(1)(c). These provisions have not materially changed since 1985. These statutory provisions were sufficient notice to Affiliated Foods that sales tax was due on postage. Therefore, we conclude that the deficiency assessment is valid for the entire audit period, from March 1, 1990, to February 28, 1993.