87-0899 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, : INFORMAL DECISION

v. :

AUDITING DIVISION OF THE : Appeal No. 87-0899

STATE TAX COMMISSION OF UTAH, )

Respondent. :

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission from the assessment of a sales tax liability including penalty and interest on the XXXXX, purchase of a XXXXX by Petitioner. Petitioner did not request an oral hearing. Therefore, the Tax Commission decides this matter based on the materials in the file. Petitioner requests that the tax, penalty, and interest be abated because Petitioner's business was not more than %%%%% in Utah in XXXXX. It was not until XXXXX that Petitioner operated her business on a full time basis in Utah. Respondent submitted evidence that Petitioner was a resident of Utah at the time of purchase of the XXXXX. This evidence includes Utah resident long form individual income tax returns reporting Utah income on W-2 statements for XXXXX, a note and disclosure statement signed with XXXXX at the time of purchase listing a Utah address for Petitioner, and a credit application stating that Petitioner resided at XXXXX for XXXXX, and that Petitioner previously resided at XXXXX for XXXXX. Respondent assessed tax, a %%%% negligence penalty, and associated interest on the purchase of the subject vehicle.

FINDINGS

Petitioner had the burden of proof to establish that Respondent assessed the tax, penalty, and interest in error. Petitioner failed to meet this burden of proof. The Tax Commission finds that Petitioner was a resident of Utah at the time of purchase of the subject vehicle for the purpose of motor vehicle registration. The fact that Petitioner's business did not exceed %%%%% in Utah in XXXXX is irrelevant.

DECISION AND ORDER

Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to deny Petitioner's request for waiver of tax, penalty, and interest on the purchase of the XXXXX. The assessment of tax, penalty, and interest by the Auditing Division of the Utah State Tax Commission is hereby affirmed.

DATED this 8 day of January, 1988.

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