87-1134 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL HEARING

v.                                                                                 :

AUDITING DIVISION OF THE                                :           Appeal No. 87-1134

            UTAH STATE TAX COMMISSION,            :           Account No. 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 the Tax Commission.  The hearing was conducted over long distance telephone lines with XXXXX present.  XXXXX represented the Auditing Division.

            Petitioner argued that the assessment of penalty in this matter was unfair and too high.  The automobile was purchased from XXXXX in XXXXX.  The Petitioner claims that the salesman said because they had a mailing address in XXXXX, the XXXXX address could be used to avoid payment of sales tax in the State of Utah.  Based upon the representations, the Petitioner executed a nonresident affidavit.

            The Respondent argues that the nonresident affidavit was, in fact, false.  The Petitioner's were, in fact, residing and working in Utah, and filed income tax returns in Utah for the year in question.  In addition, the Petitioners had current Utah driver's licenses.

            The Petitioner states that she relied upon the salesman's representation and signed the nonresident affidavit as instructed.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty imposed in this case was properly assessed.  In the facts presented at the hearing, the Tax Commission finds no evidence which would mitigate the assessment of that penalty and, therefore, declines to waive or reduce it.

            DATED this 10 day of March, 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