247 2018 YTD State Sales Tax and Domicile Issues

In this episode, I discuss some of the current trends and news regarding domicile and sales taxes on vehicles.  Lately, it seems that Arkansas has been pursing vehicle purchasers who return their vehicle, total their vehicle, or have their vehicle before the owner’s licenses the vehicle for unpaid sales tax.  Arkansas’s Administrative Judges have been ruling against the taxpayer for the unpaid vehicle sales tax. In Ohio, a taxpayer purchased a vehicle with the intention of taking the vehicle to Michigan where their second home was located.  Ohio ruled against the vehicle’s owner by ruling that the owner was an Ohio taxpayer based on the taxpayer’s primary residence being in the State of Ohio. In Utah, a married couple filed a joint tax return that did not include the husband out-of-the country income.  Utah ruled that the taxpayer’s (husband) income should have been included on the Utah tax return finding that the taxpayer main residency was in Utah based on property, bank accounts, address of bills, vehicle, driver’s license, bank account, and voter registration.