BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, ) FINDINGS OF FACT,
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
) Appeal No. 89-0495
AUDITING DIVISION OF THE )
UTAH STATE TAX COMMISSION, )
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present. XXXXX and XXXXX appeared representing the Respondent.
Based upon the recommendation of the Presiding Officer and the facts and evidence presented at the hearing, the Tax Commission makes its
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX.
3. On XXXXX, the Petitioner purchased from the XXXXX a XXXXX Rambler Travel Trailer.
4. As part of the purchase, the Petitioner executed a nonresident affidavit and thereby did not pay sales tax upon the purchase of the travel trailer.
5. The Petitioner is a resident of the state of Utah, owns real property in the state of Utah, and has a business located in the state of Utah.
6. The travel trailer was purchased and trailed to Idaho and then to Arizona. The only time the travel trailer returned to Utah was for the purpose of some warrantee work.
7. The Petitioner has a Utah drivers license; is registered to vote in the state of Utah, and files returns and pays income taxes in the state of Utah.
CONCLUSIONS OF LAW
Utah Code Ann. §59-12-104 exempts from sales tax sales of motor vehicles to bona fide nonresidents of the state of Utah.
Rule R873-lV defines a resident as any person who owns, leases or rents a residence or place of business within the State or a person engaged in a trade profession or occupation or accepting gainful employment in this State. And finally, any person declaring himself to be a resident of Utah to obtain privileges not ordinarily extended to nonresidents is a resident.
DECISION AND ORDER
The Tax Commission finds that sufficient evidence has been presented that the Petitioner was in fact a resident of the state of Utah. Further, the Tax Commission finds sufficient evidence that a penalty should be imposed in this matter for the improper execution of a nonresident affidavit. Based upon the recommendation of the Assistant Attorney General representing the Respondent and also the agent in charge, the Tax Commission imposes the ten percent negligence penalty in this matter and affirms the assessment of the tax.
It is the understanding of the Commission that the ten percent penalty and the tax has in fact been paid by the Petitioner. Therefore, this matter is declared closed.
DATED this 21st day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis