BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: Appeal No. 92-1644
: Account No. XXXXX
: Tax Type: Penalty/Int.
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision dated XXXXX.
1. Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.
2. Petitioner points out that at the formal hearing in this matter she testified that she called the Tax Commission numerous times before buying the plane in question and that the response she obtained was to wait until she was billed for the sales tax amount owed.
3. XXXXX also testified at the hearing that no one at the Commission requested her address or sales information so that a bill could be sent to her.
4. XXXXX maintains that neither her bank nor XXXXX County nor the Tax Commission could quote her the rate of taxation on the plane she purchased in XXXXX. (XXXXX considered the sale as an out of state purchase).
5. For purposes of clarification, the issue in Petitioner's case is the interest amount assessed on the sales tax owed on the airplane purchase. Item No. 12 in the final decision reflects this.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied. The sales tax on the purchase of an airplane at the time in question was the standard tax rate assessed all items for sale. It is difficult to comprehend that Petitioner's bank would not have known this fact. It is so ordered.
DATED this 12th day of March, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes