87-0007 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :

AUDITING DIVISION OF THE                                :

            UTAH STATE TAX COMMISSION,            :           INFORMAL DECISION

            Respondent.                                                     :           Appeal No. 87-0007

_____________________________________

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 and in behalf of the Tax Commission.  The Petitioner was present.  XXXXX appeared representing the Respondent.  The Petitioner has a consulting business for doctors.  The business operates in XXXXX and Utah.  An automobile was purchased for the business to be operated in XXXXX.  The car has been used in Utah as well as in XXXXX.  The automobile is used exclusively for business purposes. However, it was located in Utah during the hunting season.

            The Respondent presented evidence that indicated that the automobile was in fact purchased and licensed in XXXXX.  However, it has been seen frequently in Utah.  The Petitioner, XXXXX, is a long time Utah residence.  The purchase price of the automobile was $$$$$.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the sales or use tax should be applied to the present situation.  Therefore, a tax computed on a statutory rate of $$$$$ is affirmed by the Tax Commission.  In addition the Tax Commission affirms a 10% penalty on the grounds that the Petitioner was a Utah resident at the time of purchase and that the automobile has in fact been used in the state of Utah.

            DATED this 20 day of October , 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

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