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