BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0287
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on sales and use tax account No. XXXXX for XXXXX. Petitioner waived its right to an oral
hearing. Therefore, the Tax Commission
decides this matter based on the materials in the file. Petitioner stated that it is a very small
business which is open to the public the last three quarters of each year and
that total sales for the tax year XXXXX amounted to $$$$$. Petitioner stated that it has asked for an
annual sales tax reporting basis instead of a quarterly basis since it does a
small volume of business. Tax for XXXXX
amounted to $$$$$. This tax was
distributed equally between XXXXX. Petitioner paid the taxes on XXXXX, with a
check in the amount of $$$$$.
Respondent assessed a late filing penalty of $50.00 for each of the
three quarters in question, and assessed associated interest for a balance due
of $$$$$ as of XXXXX. Petitioner requests
a waiver of the penalty and interest.
FINDINGS
Respondent
properly assessed penalty for each of three quarters in question since
Petitioner was delinquent in the payment of the taxes due and owing. Respondent also properly assessed interest
since the Tax Commission was denied the use of the money during the period of
delinquency. The taxpayer has written
to the Tax Commission on a least two occasions, requesting an annual basis for
the reporting of sales taxes. In
consideration of the small volume of sales generated by Petitioner's business
and its on going attempt to be put on an annual reporting basis, the Tax
Commission, in its discretion, hereby reduces the penalty from a separate
$50.00 penalty for each of the quarters in question to a single $50.00 late
filing penalty for the tax year XXXXX. Interest, however, shall remain as
assessed.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on the
sales and use tax account No. XXXXX be reduced to $50.00 for the tax year
XXXXX. Interest shall remain as
assessed. The Collection Division of
the Utah State Tax Commission is ordered to adjust its records in accordance
with this decision.
DATED
this 22 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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