89-0614 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

                                                                                    :           ORDER

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 89-0614

            UTAH STATE TAX COMMISSION,            :

                                                                                    :

            Respondent.                                                     :

 _____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the request of the taxpayer to waive the penalty associated with the sales tax on the purchase of a XXXXX Motorhome from XXXXX on XXXXX.

            During the course of the hearing, the taxpayer testified that he retired in January XXXXX and spent XXXXX and XXXXX out of the state of Utah.  He intended to purchase a motorhome in XXXXX, but while in Salt Lake, visited the dealership at XXXXX in XXXXX.  He was told that he would not have to pay sales tax if he purchased the vehicle from XXXXX.  Based on that representation, the taxpayer purchased the motorhome.

            The representative of the Collection Division, XXXXX, after listening to the evidence and arguments of the taxpayer, conceded that perhaps a negligence penalty of 10% would be more appropriate in this action and presented no other evidence to the contrary.

DECISION AND ORDER

            Based upon the foregoing, it the decision and order of the Tax Commission that the applicant should be assessed a negligence penalty of 10% in this matter.  Further, it is highly recommended that in the future the taxpayer read all correspondence and documents being placed before him in the purchase of an automobile.

            DATED this 5th day of October, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner