BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
AUDITING
DIVISION OF THE : Appeal No. 87-0107
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on the
XXXXX. James E. Harward, Hearing
Officer, heard the matter for and on behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. XXXXX appeared representing
the Respondent. Petitioner presented
evidence that the purchaser of the XXXXX in XXXXX on the XXXXX was made by a
bonafide non-resident claiming that XXXXX has moved from the state
approximately XXXXX and established residency in XXXXX. Petitioner further
argued that since his job requires substantial amounts of moving that he
maintains his XXXXX address for the purposes of receiving mail. The XXXXX
address is the home residence of his mother, XXXXX. For the XXXXX tax year the Petitioner paid income tax to the
state of XXXXX. After the vehicle was purchased and warranty work was completed
the vehicle was taken out of the state of Utah and has not been brought back
in. Any trips that the Petitioner makes
back to the state of Utah for employment purposes is done by airplane and
rental vehicle. Petitioner has a Utah
driver's license currently in affect and still operates a vehicle under the
Utah driver's license. The Respondent
argues that the Petitioner is granted a privilege not ordinarily given to a
non-resident i.e. he has a Utah driver's license and therefore is subject to
the sales tax laws of the state of Utah.
Further, the Respondent argues that since the non-resident affidavit is
technically incorrect.
DECISION AND ORDER
1.
The Tax Commission after reviewing the facts and evidence find the following
facts to be relevant in arriving in its conclusion: All sales of tangible personal property within the state of Utah
are subject to sales tax.
2.
Only certain transactions or items of tangible personal property are exempt
from sales tax.
3.
A sale of a motor vehicle of the type normally registered under the laws of the
state of Utah to a bonafide non-resident is exempt from the sales tax provision
of the Utah Code, State of Utah.
Petitioner was a bona fide non resident of the Based upon these
conclusions, the Tax Commission grants the request of the Petitioner. Petitioner is not obligated for sales tax on
the purchase of a XXXXX.
DATED
this 29 day of April, 1988.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner