BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FORMAL DECISION
:
: Appeal No.
89-2326
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX before Joseph G.
Linford, Presiding Officer. Petitioner
was present at the hearing. No one
representing Respondent appeared.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is XXXXX.
3.
While living in Idaho Petitioner bought a house trailer in XXXXX, Utah. Petitioner at the time of purchase did not
pay any sales taxes on the house trailer in Utah because the seller told him
that would not be required since he lived in Idaho. Petitioner registered the trailer and paid taxes on it in Idaho.
4.
Petitioner does live in Idaho usually from XXXXX to XXXXX of every year. The other months of the year Petitioner is
traveling through the states of Utah, Nevada and California. Petitioner does not live for any appreciable
length of time in any other place other than his home in Idaho.
5.
Petitioner uses the trailer in Idaho, Nevada, and California. He does not use the trailer in Utah but
stores it here some months out of the year at the home that he owns in
Farmington, Utah. Petitioner stays at
this home when he is in Utah. His son
lives permanently in that home.
Petitioner testified that he considers his residence to be in Idaho and
not in Utah, although Petitioner does have a Utah driver's license and his
voter registration is also in Utah.
6.
Petitioner has an excellent past history in payment of all of his taxes and
requests leniency from the Tax Commission because he was misled by the seller
of the trailer and thought that he would not be required to pay sales taxes on
it in Utah.
CONCLUSIONS OF LAW
1.
Utah Code Ann §§59-1-401 and59-1-402 provide that penalties and interest shall
be assessed for late payment of taxes.
2.
Utah Code Ann §59-1-401(8) provides that upon reasonable cause shown the Tax
Commission may waive or reduce penalties or interest assessed under the above
statutes.
3.
Such reasonable cause has not been shown for waiver of the penalty and interest
in this case. The facts clearly
indicate that the Petitioner does qualify as a resident of Utah whether he
considers himself to be such or not. Therefore, his purchases in this state are
not exempt from sales tax, and he is subject to the payment thereof and to the
payment of penalties and interest when he does not pay those sales taxes.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petitioner's request for waiver of penalties and interest
be denied.
DATED
this 3rd day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner