87-0170 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0170

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

            Respondent.                                                     )

_____________________________________


STATEMENT OF CASE

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

            Petitioner testified that XXXXX began doing business in XXXXX.  In XXXXX, Petitioner had not received any tax notices and therefore listed sales from the month of XXXXX on the XXXXX prepayment return.  Petitioner had no intent to deliberately not pay sales taxes, and Petitioner's account is current.  Petitioner requests a waiver of the penalty assessed on the late filing of its XXXXX, sales taxes, because although they were paid late, Petitioner acted in good faith in combining the company's first month of sales with the subsequent quarter's sales tax returns.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to sustain the penalty assessed against Petitioner for the late filing of its first month's sales tax liability.  Interest will not be waived.

            DATED this 2 day of July, 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