BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
: ORDER
XXXXX )
: 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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner