86-0355 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0355

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

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner.

            Petitioner presented evidence that he purchased the corporation in XXXXX.  He has always paid his sales tax timely.  He issued the check for the subject third quarter of XXXXX on XXXXX.  He deposited the check and return in the mail drop on XXXXX.  The Petitioner then presented evidence of the checks issued before and after the check for the subject quarter which indicated the day they were written and negotiated during the same time period which would substantiate the writing and issuance of the check for the third quarter of XXXXX.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty for the third quarter of XXXXX sales tax be waived and all interest associated with that penalty should also be waived.

            DATED this 7 day of August, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R.H Hansen                                                                              Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis