85-0096 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX.,                                                                    )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           DECISION OF

v.                                                                                 )           INFORMAL HEARING

                                                                                    :

COLLECTION DIVISION OF THE                          )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 85-0096

                                                                                    )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on this matter on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX (Petitioner) was represented by XXXXX.  No one appeared representing the Respondent.

            The Petitioner presented evidence that the 4th quarter of XXXXX was, in fact, late.  This was due to three, very large sales jobs, the XXXXX, XXXXX and XXXXX.  Ultimately, portions of the sales tax were uncollected because of bad debt.  The Petitioner further requests that special consideration be given the Petitioner because of its past compliance record.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the penalty and interest outstanding be affirmed.  It is the suggestion of the Tax Commission that the Petitioner either amend its quarterly return to show the bad debts and uncollected taxes or seek a credit and adjustment on future quarterly returns for bad debts and uncollected taxes.  The Commission is of the opinion that the 4th quarter of XXXXX, was in fact, late and no sufficient reason was given by which a waiver of the penalty and interest could be granted.

            DATED this 26 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.