BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
: FINDINGS
OF FACT
Petitioner, ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
V. )
:
AUDITING
DIVISION OF THE ) Appeal No. 92-0004
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. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Petitioner was present and represented himself. Present and representing the 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's wife, XXXXX, purchased a 1989
Toyota pickup truck from XXXXX Toyota in Salt Lake City, Utah on XXXXX.
3. At the time of the purchase, XXXXX signed a
non resident affidavit and listed a XXXXX address.
4. The XXXXX purchased the truck for their
daughter who lived in XXXXX.
5. After the purchase, the truck was insured,
registered and maintained in XXXXX.
6. At all times, however, the XXXXX resided in
Utah. XXXXX was employed in Utah and
not XXXXX as stated on the affidavit.
7. XXXXX admitted that he had read the
non-resident affidavit before signing it.
He realized when he signed it that some of the information he supplied
was false.
8. XXXXX filled out the non-resident affidavit
and signed it based upon the car salesman's representations that he was doing
the correct thing and that he probably wouldn't be caught anyway.
9. Petitioner was assessed Utah sales tax on
the purchase and a 15% penalty for intentional disregard of a law or rule.
CONCLUSIONS OF LAW
A
resident is any person...who owns, leases, or rents a residence or a place of
business within this state, or occupies or permits to be occupied a Utah
residence or place of business. (Utah
Admin. Rule R873-22l-M(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 R873-22l-M(14)).
DECISION AND ORDER
Petitioners,
XXXXX, concede that they were Utah residents at the time of the purchase and
that some of the information they provided on the non-resident affidavit was
false.
They
ask the Tax Commission to consider, however, that they were purchasing the
truck for a XXXXX resident and felt they were justified in taking a tax
exemption because of their daughter's status and the salesman's
representations.
Petitioners'
arguments are not persuasive in light of the fact that they read the
non-resident affidavit and knew they had provided inaccurate information.
Based
upon the foregoing, the Tax Commission finds that Petitioner was correctly
assessed Utah sales tax on the purchase in question. The 15% penalty and interest are not waived. It is so ordered.
DATED
this 20th day of August , 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