87-1010 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL HEARING

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1010

STATE TAX COMMISSION OF UTAH,                  )           Account No. XXXXX

            Respondent.                                                     :

______________________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission.  The matter was conducted over long distance telephone lines with XXXXX appearing.

            Petitioner states that the operation of the cafe was started in XXXXX.  The cafe was only run on Wednesdays during the cattle auction.  The prior owners or operators of the cafe did not collect sales tax nor remit any type of sales tax or returns to the Tax Commission.  The Petitioner in this matter was simply following prior practice.  The Petitioner argues that she paid sales tax at the stores when she purchased her product for sales or for resale.

DECISION AND ORDER

            Based upon the foregoing the Decision and Order of the Utah State Tax Commission that the penalty for failure to file the return and pay the tax is affirmed.

            DATED this 11 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco