86-2037 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 2037

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on XXXXX.  James E. Harward, Hearing Officer, conducted the telephone conference hearing for the Tax Commission.  The Petitioner was represented by XXXXX.

            The Petitioner argued that a return form was not received prior to the due date of XXXXX, for the second quarter filing of sales tax.  The Petitioner states "we did not have the tax return in time to file the return by the due date of XXXXX.  We are not in Utah and we were unable to pick one up."  From the letter dated XXXXX, it appears that the Petitioner is a new company which had purchased a previously existing Utah company.  An application was made for sales tax license and number, which account number and form were received XXXXX.

DECISION AND ORDER

            The Tax Commission has reviewed the file.  The Commission declines to waive the penalty and interest under the circumstances.  The nearly a month wait after receiving the return and number is excessive even considering receiving the return and form on the due date.  Thereby, the Tax Commission refuses to waive the penalty and interest associated with this account for the second quarter of XXXXX, and affirms the same.

            DATED this 5 day of March, 1987.

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