BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1050
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.
Petitioner is an automobile dealership located in XXXXX, Utah. During XXXXX Petitioner sold a motor vehicle to an individual who represented that he was going to take the vehicle to another state and license it there. Although that representation had been made to the dealership, the non-resident affidavit filled out by that individual indicated that the individual was working in Utah and had a Utah driver's license. Petitioner did not collect sales tax from the sale of that motor vehicle.
Petitioner was assessed a penalty of $$$$$ for having failed to collect sales tax on the sale in question.
DECISION AND ORDER
Tax Commission finds sufficient cause to waive the penalty and interest
associated with the XXXXX sale of the motor vehicle in question has not been
shown. Therefore, Petitioner's request
to waive the penalty and interest for that sale is denied.