BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
AUDITING
DIVISION OF THE : Appeal No. 87-0292
STATE TAX
COMMISSION OF UTAH, ) Audit Period XXXXX
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 and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. The Respondent, XXXXX, was
present with her parents. The
Petitioner presented evidence that she had been required to be in Utah for
medical reasons. She presented a letter
from XXXXX to substantiate that position.
At the time of the purchase of the automobile, Petitioner had been
living in XXXXX, had a XXXXX driver's license, and had been living outside of
the state of Utah for over a year.
Petitioner indicated that she had purchased a XXXXX driver's license in
XXXXX, had XXXXX driver's license from XXXXX, and only had a XXXXX driver's
license in XXXXX. The automobile was
purchased in XXXXX during the time that she was operating on a XXXXX driver's
license. The Respondent indicated that
a XXXXX driver's license that was obtained in XXXXX was still current at the
time of the purchase. The Petitioner
further argued that since the automobile was in the state of Utah at various
times and occasions for medical reasons that the tax should apply.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the Petitioner's petition be granted and that the assessment
made by the Auditing Division be overturned.
The Petitioner does not qualify as a resident under the terms of the
statute since Petitioner had surrendered her Utah driver's license and was
operating a motor vehicle using a XXXXX drivers license at the time of the
purchase of the vehicle in question.
DATED
this 20 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner