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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