87-1002 - Sales

 

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