BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW,
: AND FINAL DECISION
AUDITING DIVISION OF THE : Appeal No. 91-1547
UTAH STATE TAX COMMISSION, : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Petitioner was present and represented himself. Present and representing Respondent was XXXXX, Assistant Utah Attorney General.
Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales and use tax.
2. Petitioner purchased a XXXXX at XXXXX Utah on XXXXX.
3. At the time of the purchase, Petitioner signed a non-resident affidavit, stating that he was a resident of XXXXX.
4. Petitioner subsequently paid XXXXX sales tax on the purchase of the truck and registered it in XXXXX.
5. At the time of the purchase, Petitioner was employed by XXXXX service out of the state of XXXXX. His employment required him to supervise a project in XXXXX between XXXXX and XXXXX.
6. At the time of the purchase of the XXXXX in question, Petitioner owned a residence in XXXXX where his family lived and worked.
7. Petitioner also spent some time living in an apartment in XXXXX when his employment required longer stretches of his time there.
8. Petitioner stated that his employment with XXXXX takes him to several job sites across the country. Petitioner is constantly on the move to and from these projects.
9. Petitioner possesses an XXXXX driver's license.
10. He signed the non-resident affidavit believing he was an XXXXX resident.
11. The Tax Commission assessed Petitioner sales tax on the sale of the truck, a 15% penalty for intentional disregard of a law or rule, and interest.
12. Petitioner has since paid the Utah sales tax and received a refund from XXXXX.
CONCLUSIONS OF LAW
A resident is any person...who owns, leases, or rents a residence or place of business within this state, or occupies or permits to be occupied a Utah residence or place of business. (Utah Admin. Rule R873-22M-1(13)).
A resident is also defined as "any person engaging in a trade, profession, or occupation or accepting gainful employment in this state". (Utah Admin. Rule R873-22M-1(14)).
DECISION AND ORDER
In light of the evidence presented, the Tax Commission hereby waives all penalty and interest assessed on the purchase of the XXXXX.
DATED this 1 day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes