BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
AUDIT DIVISION
OF THE :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 88-1269
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Prehearing Conference on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and on behalf of the Tax Commission. XXXXX was present. XXXXX was present representing the Respondent. During the course of the Prehearing
Conference, the matter was converted to a hearing. The witnesses were sworn, evidence was taken. The Tax Commission, after reviewing the
evidence and arguments, and recommendations of the Presiding Officer, makes
its:
FINDINGS OF FACT
1.
On the XXXXX, the Petitioner purchased a XXXXX from XXXXX.
2.
Petitioner was a part-time student living in XXXXX, Utah and working for XXXXX.
3.
Petitioner contends that he did not fill out the non-resident affidavit, that
it was filled out after he signed the affidavit. In addition, Petitioner contends that he did not read the
affidavit and simply signed where told to by the salesman.
4.
The Respondent pointed out that it was clear that on the credit application
there was contradictory information and that this information would lead the
dealer to understand that the non-resident affidavit was inaccurate or
incorrect.
CONCLUSIONS OF LAW
1.
Anyone who is a student in the state of Utah is required to pay sales tax, even
though his permanent place of residency may be in another state.
2.
Anyone who has employment in the state of Utah is required to pay sales tax.
DECISION AND ORDER
The
Tax Commission finds that the Petitioner was required to pay sales tax on the
purchase of the automobile in question.
The ultimate question is whether or not the 100 percent fraud penalty is
applicable to the case at hand. The Tax Commission, after reviewing the facts
and considering the willingness of the Petitioner to take care of the problem,
reduces the penalty to 10 percent negligence penalty. In the future, the Petitioner is cautioned to take the opportunity
to read all documents and know and understand everything that he is putting his
signature to.
DATED
this 11 day of January, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B. Pacheco G.
Blaine Davis
Commissioner Commissioner