BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: ORDER
XXXXX )
: Appeal No.
89-1267
:
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Respondent as a result of the
Commission's final decision, dated XXXXX.
FINDINGS
1.
Utah Administrative Rule R861-1A-5(P) provides that a Petition for
Reconsideration "will allege as grounds for reconsideration either a
mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may
exercise its discretion in granting or denying a Petition for Reconsideration.
2.
In its Petition for Reconsideration, the Respondent contends the Commission
should have affirmed Respondent's initial determination that Petitioner was
liable for sales tax, penalty and interest arising from Petitioner's purchase
of an automobile during XXXXX. In
support of its position, the Respondent contends Petitioner was a resident of
Utah at the time of the purchase. In
particular, Respondent relies upon the Commission's Administrative Rule
R873-22M-1.B, (3), (4) and (6). Subsection
3 provides that any person owning, leasing or renting a residence in Utah is
considered a resident of Utah for sales tax purposes. Subsection 4 provides that any person employed in Utah is subject
to Utah sales tax. Subsection 6
provides that any person declaring himself to be a resident of Utah for the
purpose of gaining privileges such as a drivers license is also subject to Utah
sales tax.
3.
With one exception, Respondent agrees that the findings of fact set forth in
the Commission's prior decision are correct.
In summary, the Commission found that prior to XXXXX, the Petitioner
resided in Utah. In XXXXX he purchased
a home in XXXXX, Wyoming. In XXXXX, he
separated from his wife and moved to XXXXX.
He then opened a bank account and obtained a Wyoming drivers
license. He has licensed the vehicle in
question in Wyoming.
The
Petitioner is employed by XXXXX and based in XXXXX, Wyoming. His employment records with XXXXX indicate
he changed his home address from Utah to Wyoming effective XXXXX. His employment as a XXXXX places him in Utah
approximately 30% of his work time. His
XXXXX home was sold in XXXXX as part of his divorce settlement, which became
final in XXXXX.
4.
The one finding in the Commissions decision which Respondent disputes concerns
the Petitioners possession of a Utah drivers license at the time of the
purchase in question. However, the
Petitioner testified during the hearing that he possessed a Wyoming license and
had surrendered his Utah license. The
Petitioner has also provided subsequent written explanation on that point.
DECISION AND ORDER
The
Commission has reviewed the facts of this matter and its previous
decision. It has also reviewed the
points raised in Respondents request for reconsideration. After that review, the Commission concludes
that its previous decision is correct.
The fact that Petitioner's employment in interstate transportation
brings him into Utah does not mean he is employed in Utah, nor does the fact
that he maintained an interest in a former residence in XXXXX render him a
resident of Utah. Finally, the
Commission has determined the Petitioner had surrendered his Utah drivers
license for a Wyoming license at the time of the transaction.
The
Commission has also reviewed its prior decisions, as identified by
Respondent. Those other decisions
involve distinctly different fact situations, which serve as the basis for
imposition of taxes in those cases. Because of the fact differences, they are
inapplicable to this case.
Based
on the foregoing, the Commission finds no basis for reconsideration of its
previous decision in this matter.
The
Commissions prior decision is affirmed and the Respondents Motion for
Redetermination is denied. It is so
ordered.
DATED
this 20TH day of NOVEMBER, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner