BEFORE THE UTAH STATE TAX COMMISSION
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
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
Joe B. Pacheco G. Blaine Davis