86-0177 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0177

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX represented the Petitioner.

            Petitioner testified that the magazine (XXXXX) was created in XXXXX by XXXXX.  In XXXXX the present owners purchased the magazine.  At no time prior to the purchase was the magazine notified of any sales tax delinquency owing to the Tax Commission nor were there any filings which would indicate a delinquency of the sales tax for the periods in question.  The periods in question were XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX.

            Upon learning of the delinquency, XXXXX contacted XXXXX of the Tax Commission, and was told that he would have to pay the tax and that he should request a waiver of the penalty.  Thereafter, the Petitioner requested a waiver of the penalty.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalties were properly assessed for liability periods in question.  It would appear to the Tax Commission that Petitioner's assertion of non-notification of the tax status by the seller of the magazine to the present owners is a matter between the seller and the purchaser and not one which would involve the Tax Commission.  Therefore, the Tax Commission declines to waive any penalty or interest associated with the late filings.

            DATED this 15 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis *

Commissioner   Commissioner