BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1175
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 audit period 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 he
moved to Utah from XXXXX five years ago and set up a showroom in XXXXX, Utah to
sell appliances. Since he was unfamiliar with the procedure in Utah, he called
the Tax Commission to learn the proper procedures. He was told that built-in appliances were part of real property
and were not taxable, but that appliances such as refrigerators which had not
become part of real property were taxable.
FINDINGS
Respondent
properly assessed penalty and interest in this matter. However, due to the fact
that Petitioner has exhibited good faith in attempting to comply with the regulations,i.e.,
inquiring of the Tax Commission in XXXXX as to the proper procedures, and
further relying on the advice of a Tax Commission employee to pay tax and
interest as payment in full, the Tax Commission, in its discretion, hereby
reduces the penalty to $$$$$.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
sales and use tax account, No. XXXXX for the audit period XXXXX, be reduced to
$$$$$. The Collection Division of the
Utah State Tax Commission is hereby directed to adjust its records in
accordance with this decision.
DATED
this 9 day of December, 1987.
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