BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2319
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and on behalf of the Commission. Present, by telephone and representing the
Petitioner, was XXXXX. Present and
representing the Respondent was XXXXX.
Based upon the testimony and evidence presented at the hearing, the Tax
Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is XXXXX.
3.
The Petitioner's representative testified that during XXXXX he was employed as
a civil engineer, however, was laid off in XXXXX. He further testified that in XXXXX he moved back to XXXXX.
4.
Petitioner's representative returned to the United States and Utah in
XXXXX. The Representative testified
that while in XXXXX he became associated with a company that made wet suits and
agreed to be their United States distributor.
5.
The Petitioner's representative testified that upon his return to Utah in XXXXX
he set up shop in the basement of his home and had attempted to sell the wet
suits. He testified that he did not
sell any of the wet suits and thus did not have any income from the sale of
those suits.
6.
The Petitioner's representative's income tax returns for XXXXX, specifically
Schedule C which is attached to those returns, represented that
"XXXXX" was the name of the business which the Petitioner's
representative owned and that for XXXXX the business received $$$$$ in gross
receipts or sales. The Schedule C for
XXXXX showed gross receipts or sales in the amount of $$$$$.
7.
Based upon the above listed amounts, a sales tax deficiency was determined.
CONCLUSIONS OF LAW
There
is levied a tax on the purchaser for the amount paid or charged on retail sales
of tangible personal property made within the state. (Utah Code Ann.
§59-12-103.)
Each
vendor shall pay or collect and remit the sales and use taxes imposed if within
the state the vendor has or utilizes an office, distribution house, sales
house, warehouse, service enterprise, or other place of business. (Utah Code
Ann. §59-12-107.)
DECISION AND ORDER
In
the present case, the Petitioner claims that no sales tax was due because he
made no sales during the periods in question and that he was absent from the
United States for at least one of those years.
That testimony is in direct conflict with the information provided on Schedule
C of his income tax returns for the years in question and which he represented
as being true by affixing his signature thereto.
Based
upon the evidence provided, the Tax Commission finds that the Petitioner has
failed to meet his burden of proof in establishing that sales tax was not due
and owing, and affirms the determination of the Collection Division. Due to the fact that for some unexplained
reason this matter sat idle in the Appeals Division from XXXXX, to the date of
this decision, interest from that date to the date of this decision shall not
accrue. It is so ordered.
DATED
this 24 day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner