BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
AUDITING DIVISION OF THE : Appeal No. 87-0292
STATE TAX COMMISSION OF UTAH, ) Audit Period XXXXX
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
Joe B. Pacheco Roger O. Tew