BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1031
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on sales and use tax account No. XXXXX for the XXXXX. A telephone conference hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner.
Petitioner
stated that he had operated two stores, one in XXXXX, Utah, and one in XXXXX,
Utah, but had only one sales tax number for both stores. For the tax year XXXXX, Petitioner added the
sales of both stores together and determined that a prepayment was due. Petitioner timely prepaid for XXXXX. Petitioner should, in fact, have filed
separately, using two sales tax numbers.
Petitioner
sold the XXXXX store in XXXXX, called the Tax Commission to find out what to do
regarding the tax situation, and was told not to prepay taxes for the
XXXXX. Petitioner was prepared to
prepay the tax but did not do so on the advice of the Tax Commission.
Petitioner requests a waiver of the penalty and interest, stating that it was
his intent to fully comply with the law at all times.
FINDINGS
The
XXXXX store, standing alone, met the prepayment requirement for XXXXX. The XXXXX store, standing alone, did not
meet the prepayment requirements for XXXXX.
Sales for the XXXXX for the XXXXX store were less than $$$$$, and the
sales for the XXXXX store for XXXXX were less than $$$$$.
Petitioner
sold the XXXXX store in XXXXX to XXXXX of XXXXX. XXXXX, timely prepaid the XXXXX sales and use tax for the XXXXX
store. Since Petitioner sold the XXXXX
store in XXXXX, and since the new owner of the XXXXX store made a prepayment
for the XXXXX, the Tax Commission finds that a prepayment was not required for
the XXXXX for the XXXXX store.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that a prepayment was not required for sales and use tax account No. XXXXX for
XXXXX. The Tax Commission hereby grants
Petitioner's request for waiver of penalty and interest.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 13 January, 1988.
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