87-1036 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1036

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 yearly period ending XXXXX.  An Informal 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 the business was started in XXXXX and this was its first return.  Petitioner timely wrote the check for the sales tax due and owing on XXXXX but, upon review of the return thought that it needed to be notarized before it was filed with the Tax Commission.  The return was consequently delayed a few days, during which time Petitioner had the return notarized.

FINDINGS

            Respondent properly assessed penalty and interest in this matter because the return was in fact filed late.  However, the Tax Commission in its discretion, hereby waives the penalty and interest since Petitioner has a new business since this is the first return the Petitioner has filed and since Petitioner made a good faith effort to comply with all of the requirements.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that Petitioner s request for waiver of penalty and interest on sales and use tax account No. XXXXX for the tax year XXXXX be granted.

            The Collection Division of the Utah State Tax Commission is hereby directed to adjust its records in accordance with this decision.

            DATED this 15 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner