87-1177 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1177

            UTAH STATE TAX COMMISSION,            :           Acct. 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 the Tax Commission.  XXXXX appeared representing the Petitioner.  The Petitioner opened for business in XXXXX.  The Petitioner is unaware whether or not he qualified for XXXXX.  However, Petitioner did qualify for XXXXX.  The Petitioner did not make that prepayment.  The Petitioner did not make the prepayment in XXXXX.  The Petitioner was notified sometime in XXXXX of its failure to make its prepayment for XXXXX, and a penalty was assessed for the failure to make that prepayment.  The Petitioner requests a waiver of the penalty associated with that on the grounds that they were unaware that they were required to file a return for the prepayment.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of the penalty associated with the prepayment of XXXXX sales tax return is hereby denied.

            DATED this 9 day of March, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner