87-1020 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

AUDITING DIVISION OF THE                                :           Appeal No. 87-1020

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.  The Petitioner presented evidence that the subject vehicle was purchased in XXXXX in XXXXX and used exclusively in XXXXX by the Petitioner's daughter.  In XXXXX the vehicle was moved to Utah.  At that time the XXXXX title and registration was transferred to Utah.  The Respondent presented evidence that the vehicle was observed several times for lengthy periods of time in Utah as early as XXXXX.  In addition the Petitioners name is on the registration and the title of the vehicle.  All parties agreed that the actual purchase price of the vehicle was $$$$$.

DECISION AND ORDER

            Based upon the evidence presented at the hearing and the arguments of counsel it is the conclusion of the Utah State Tax Commission that the Petitioner has failed to meet his burden of proof to show that the assessment of the Respondent is in error.  The Tax Commission finds that the observations and sightings of the vehicle for lengthy and extended periods of times during XXXXX have not been rebutted by the Petitioner.  In light of these and other facts before the Commission the Tax Commission affirms the assessment of the Respondent and denies the Petition for Redetermination of the Petitioner. However, it does order an adjustment to the assessment being calculated based on the purchase price of $$$$$.

            DATED this 19 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