86-2153 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

                                                                                    :

            Petitioner,                                                         :

                                                                                    :           FINDINGS OF FACT,

v.                                                                                 :           CONCLUSIONS OF LAW

                                                                                    :           AND FINAL DECISION

AUDITING DIVISION OF THE                                :

            UTAH STATE TAX COMMISSION,            :           Appeal No. 86 2153

                                                                                    :

            Respondent.                                                     :

_____________________________________

STATEMENT OF FACT

            This matter came before the Utah State Tax Commission for formal adjudicative proceeding on XXXXX.  G. Blaine Davis, Commissioner, heard the matter for and in behalf of the Tax Commission.  XXXXX appeared representing the Respondent.  No one appeared representing the Petitioner.  The Presiding Officer made note of the Petitioner's failure to appear and took evidence as it relates to position of the Respondent.

FINDINGS OF FACT

            1.  Petitioner purchased a XXXXX from a XXXXX, Utah dealer in XXXXX of XXXXX.

            2.  The vehicle was purchased for use by XXXXX, president of Petitioner's company.

            3.  Exhibits introduced by Respondent establish that:

            a) XXXXX was a resident of the State of Utah in XXXXX.

            b) The non-resident affidavit submitted by the Petitioner was not signed by the purchaser or its agent, nor was it properly notarized.

            4.  The vehicle is used in the State of Utah.

            Based upon the Findings of Fact, the Utah State Tax Commission makes the following

CONCLUSION OF LAW

            1.  A non-resident affidavit that is not signed by the purchaser or its agent is not valid.

            2.  An affidavit must be properly notarized to be valid.

            3.  A vehicle kept and used by a resident of the state does not qualify for a non-resident exemption.

DECISION AND ORDER

            Based upon the evidence submitted, it is the Decision and Order of the Utah State Tax Commission that the vehicle in question does not qualify for the non-resident exemption.  Respondent's assessment is sustained.

            DATED this 17 day of March, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner

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