87-0416 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

AUDITING DIVISION OF THE                                :           Appeal No. 87-0416

STATE TAX COMMISSION OF UTAH,                  )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from an assessment of tax, a 100% fraud penalty, and interest by the Auditing Division of the Utah state Tax Commission (Respondent) on the XXXXX purchase of a XXXXX.  Petitioner did not request an oral hearing.  Therefore, the Tax Commission decides this matter based on the materials in the file.

            Petitioner stated that although the subject vehicle has been used in Utah from time to time, it has been extensively used outside the state. Petitioner stated that he XXXXX is denied.  However, a 10% penalty is assessed in lieu of the 100% fraud penalty.

            The Auditing Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 8 day of January, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner