92‑1298

Sales Tax

Signed 8/4/92

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92‑1298

)

: Account No. XXXXX

__________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

Petitioner, a private individual, purchased a XXXXX aircraft in XXXXX from another private individual on XXXXX for $$$$$. Petitioner registered the plane with FAA on the same date.

In late XXXXX, Petitioner received a letter sent by the Tax Commission regarding the payment of taxes on the purchase of the plane. Petitioner registered the plane on XXXXX and paid the taxes with the registration in full.

Petitioner is requesting a waiver of the interest that was assessed in the amount of $$$$$ on the purchase of the plane. Petitioner contends that the tax was not due until the plane was registered and that, in any case, the Tax Commission's own delay in seeking payment of the sales tax caused the interest to accrue.

CONCLUSIONS

According to Utah law, aircraft moved to Utah from another state must be registered immediately with Utah. Utah Admin. Rule R873‑22‑20M.

Further, the purchaser shall pay the sales or use tax directly to the Commission. The tax is collected when the aircraft is titled or registered. Utah Code Ann. '59‑12‑107(5)(a).

DECISION AND ORDER

The Tax Commission finds sufficient cause has not been shown that would justify a waiver of the interest in this case. It is so ordered.

DATED this 4th 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b-14(3)(a).