BEFORE THE UTAH STATE TAX COMMISSION
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
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
Joe B. Pacheco G. Blaine Davis