87-0967 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0967

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 the Petitioner.  The Petitioner testified that she sent her XXXXX, sales tax return and payment to the Tax Commission 18 days late. She said that she was the XXXXX president that year and that her business was very small.  Her liability was XXXXX which she paid 18 days late.  Petitioner has filed and paid late nine times since the XXXXX.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to deny Petitioner's request for waiver of penalty and interest. Petitioner did not show reasonable cause for the late filing of her XXXXX, sales tax return.  Being busy with other matters and having a very small direct sales business is no excuse for untimely filing of quarterly sales tax returns.

            DATED this 15 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