BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX )
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
Respondent. :
_______________________________________
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner