87-0966 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0966

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX represented Petitioner.  Petitioner testified that it paid its XXXXX, sales tax late because it had recently become involved in the business of equipment leasing and had never filed a quarterly returns before. The XXXXX taxes were paid with the XXXXX, return. Petitioner testified that in XXXXX, he talked to XXXXX of the Tax Commission who said that he would take care of the penalty and interest on the account.  Petitioner therefore requests waiver of the penalty and interest.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to uphold the 10% negligence penalty.  Petitioner has not shown reasonable cause for waiving the penalty assessed for the late filing of its XXXXX, return.  However, interest is ordered to be assessed only for the period from XXXXX, the latter date being the date the tax was paid.

            DATED this 20 day of October, 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