BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1050
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No.
XXXXX
Respondent. :
_____________________________________
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
The
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.