BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 86 1681
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. XXXXX was present. XXXXX,
XXXXX, and XXXXX appeared representing the Auditing Division of the Utah State
Tax Commission. Petitioner argued that
on XXXXX, he purchased an XXXXX Van from XXXXX, XXXXX, Utah; licensed and
registered the vehicle in Oregon; was a traveling salesman for XXXXX who
travels throughout Utah, Nevada, Idaho, Wyoming, Oregon; has a driver's license
issued to him from Oregon; with a residence in the state of Utah where his
family resides; has no Utah driver's license since XXXXX or XXXXX; and that the
van was used for display of carpets samples and is presently for sale. The automobile does have duel registration
in both Utah and in Oregon. The
Respondent presented evidence of the department of public safety has a driver's
license issued to the Petitioner for the state of Utah. Petitioner filed Utah residence long form
tax return. Further, Petitioner travels
and has approximately 30 or 50 accounts in Utah, and spends 20% of his travel
time in Utah and 80% outside of the state of Utah. The Petitioner is now working for XXXXX since XXXXX.
Apparently
no signed out-of-state affidavit exists or can be located. For that reason the
Respondent has simply assessed the 10% penalty for negligence without seeking a
fraud penalty.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the Petitioner was a resident of the state of Utah. Therefore,
the purchase of the XXXXX Van was subject to sales tax without exemption. The actions of the Auditing Division were
proper in assessing sales tax and the 10% penalty in this matter. Therefore, the Petition of the Petitioner is
denied.
DATED
this 6 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner