BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1002
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX, Hearing Officer, heard the matter for the Utah State Tax
Commission. XXXXX represented
Petitioner. Petitioner was assessed a
late filing penalty and interest for the late filing of his XXXXX, sales tax
return. The sales tax return was not filed until XXXXX, showing a tax due of
$$$$$. Petitioner paid the $$$$$. Petitioner requested waiver of the penalty
and interest because he was in XXXXX during the time that the taxes were
due. He indicated that it was not
practical for him to carry his state sales tax records out of state with him so
that he can file timely when he has very little, if any, sales tax
liability. He indicated that most of
his business is carried on out of state, on common carriers, or with the
government, and that he collects very little in sales tax in Utah.
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 has
the burden of proving that he had reasonable cause for the late filing of his
sales tax returns. Petitioner's reasons
for his late filing, that his state sales tax obligation receives a low
priority because he collects such small amounts of sales tax, is not reasonable
cause for waiving the penalty and interest.
Petitioner may affirmatively seek an annual filing basis from the Tax
Commission thus avoiding the quarterly filing on the small amounts of tax
collected.
DATED
this 26 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger O. Tew
Chairman Commission
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner