BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
:
v. : ORDER
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 88-2153
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission upon a Petition for
Reconsideration filed by the Petitioner dated XXXXX. This was filed as a result of the Commission's final decision
dated XXXXX, which denied Petitioner's request in this case.
Petitioner
states in his petition that he was "caught in the middle" because of
a change in the law during the period of time with which this appeal is
concerned. This change in the law made
it impossible to register the boat in question in Petitioner's company
name. Therefore, it had to be
registered in Petitioner's personal name.
The boat was sold to Petitioner from XXXXX under the assumption it would
be resold by Petitioner and no sales tax was charged. Upon attempting to resell the boat, Petitioner found that he
could not charge sales tax because under the new law, a used boat is not subject
to sales tax. Therefore, Petitioner found
himself liable for the unpaid sales tax on the purchase of the boat.
Based
upon these facts, Petitioner requests that the Commission waive the penalties
assessed in this case. Petitioner
states that he is willing to pay the tax and interest amounts.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P)
provides that the Tax Commission may exercise its discretion in granting or
denying a Petition for Reconsideration.
2. The Tax Commission finds that there is
sufficient grounds alleged in the Petition For Reconsideration for granting the
Petitioner's request and the penalty should be waived.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration be granted. The penalty amounts assessed in this case
are waived upon Petitioner's payment of the tax and interest. The interest amounts are ordered to be
recalculated to take into account the waiver of the penalty.
DATED
this 20 day of June, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner