BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 88-1680
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Joseph G. Linford, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were
XXXXX, Attorney at Law, and XXXXX.
Present and representing the Respondent were XXXXX, Assistant Attorney
General, and XXXXX of the Auditing Division of the Utah State Tax Commission.
Based
upon the evidence and testimony 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 the audit period
XXXXX through XXXXX.
3. This case revolves around the alleged
purchase from Petitioner or from XXXXX, by XXXXX, dba XXXXX, of a XXXXX foot,
XXXXX boat. No sales tax was collected
on this transaction. It is the position
of the Respondent that sales tax should be charged to Petitioner as the one
responsible for collecting the tax from XXXXX at the time of purchase. It is Petitioner's position that no such
transaction actually occurred between himself and XXXXX, and therefore, he is
not responsible for the collection of the tax.
4. This case is related to certain other cases
which have been before the Commission and which have had determinations made
upon them. In these other cases, many
of the facts which were presented in this case were also presented, but in each
of them an incomplete version of the facts was given. Therefore, the Commission's decisions in these other cases were based
on incomplete information and also perhaps upon misrepresentations. When these misrepresentations and
difficulties were discovered by Respondent in these related cases, Respondent
did not timely follow through in order to obtain an order to vacate the
decisions in those related cases, which were based upon partial or erroneous
information.
6. The versions of the facts presented in these
other cases and in this case constitute controverted indications of what
actually occurred. If any one of these
versions was actually the case then the others could not be the case.
CONCLUSIONS OF LAW
Due
to the length of time which has elapsed since this transaction took place and
the inability to resolve the issues related to this transaction, and given the difficulties
of this case and the manner in which it relates to other cases on which the
Commission has made decisions, the Commission finds that under the law
Petitioner is not liable for the tax, Penalty and interest assessed to
Petitioner under the audit.
DECISION AND ORDER
Based
upon the foregoing, the Utah State Tax Commission finds that Petitioner is not
liable for the sales tax on the XXXXX foot XXXXX boat in question, and the
determination of the Auditing Division is reversed. It is so ordered.
DATED
this 28 day of June, 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