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