86-0218 - Sales and Use

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           INFORMAL DECISION

v.                                                                                 )

                                                                                    :

COLLECTION DIVISION OF THE                          )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 86-0218

                                                                                    )           Account No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was scheduled for XXXXX.  Petitioner contacted the Hearing Officer requesting a waiver of the oral hearing and the decision based on the file.

            Respondent assessed a penalty and interest against the Petitioner for filing its second-quarter, XXXXX, sales tax liability late.  The Petitioner asserted that it never received its second-quarter forms from the Tax Commission, and being relatively new in dealing the Utah State Tax Commission, it was unaware that it had an obligation to file quarterly.  Petitioner said that in other states where sales are minimal, sales are placed on a six month or yearly reporting period.  Respondent's file note indicates that all of Petitioner's XXXXX quarterly reports were filed timely, and that Petitioner's first-quarter, XXXXX, return was filed timely.

DECISION AND ORDER

            Based on the foregoing facts and evidence presented, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest assessment be sustained.

            DATED this 2 day of September, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco

Commissioner