97-1356

MISCELLANEOUS

Signed 7/13/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

)

Petitioner, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

v. ) AND FINAL DECISION

)

CUSTOMER SERVICE DIVISION, ) Appeal No. 97-1356

UTAH STATE TAX COMMISSION, )

STATE OF UTAH, )

)

Respondent. ) Tax Type: Miscellaneous Taxes

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on April 15, 1998. Commissioner Pam Hendrickson and Administrative Law Judge, Gail S. Reich, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were NAME. Present and representing the Respondent was Ms. Michelle Bush, Assistant Attorney General.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT AND CONCLUSIONS OF LAW

The issue in this matter is whether Petitioner is required to register her vehicle in Utah pursuant to Utah Code Ann. '41-1a-202. The facts are that Petitioner owns a farm in Idaho and owns 13 vehicles registered in Idaho under the joint name of herself and her husband. Petitioner works in Utah and drives in generally on Monday morning and stays in Utah until Friday afternoon at which time she returns to Preston, Idaho. During the workweek she stays in the home that she owns in Utah. Utah Code Ann. '41-1a-202 requires registration within 60 days of the owner establishing residency in the State. According to that statute, a resident includes an individual who "engages in a trade, profession or occupation in this state . . . and who does not commute into the state." The Commission has determined that individuals who have full-time employment in the state and who generally remain in the state between Monday and Friday during the regular workweek do not "commute into the state" for purposes of Utah Code Ann. '41-1a-202. Petitioner, therefore, as an owner of the vehicle, having residency in the state pursuant to Utah Code Ann. '41-1a-202(b)(i)(A)(III), would be subject to the vehicle registration.

DATED this 13 day of JULY, 1998.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

GAIL S. REICH

Administrative Law Judge

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 13 day of July, 1998.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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