BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 86 1514
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. The Auditing Division was represented by XXXXX and XXXXX. XXXXX represented the Petitioner and the
Petitioner was also present.
At
the outset the Hearing Officer was informed that a stipulation had been entered
into by the parties. That stipulation
was based upon the following facts:
1. The Petitioner went to the XXXXX located in
XXXXX, Utah and explained that he owned a second residence in XXXXX,
Colorado. The vehicle was to be
purchased exclusively for the use in Colorado at the second residence.
2. The salesman of the XXXXX represented that
it could be done through XXXXX without the payment of sales tax.
3. Petitioner signed the documentation without
carefully reviewing it for the purchase of the automobile. A non-resident affidavit was part of the
documentation which was signed. The
Petitioner relied upon the sales person to handle the matter. Said reliance would constitute negligence
and not fraud.
Based upon this, the parties agreed that the
tax plus the 10% negligence penalty would be paid by the Petitioner.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the stipulation is hereby approved and ordered that the
Petitioner pay the sales tax on the purchase of the XXXXX, and a 10% negligence
penalty.
DATED
this 24 day June of 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner