BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
Petitioner, : AMENDED
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1283
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
On
XXXXX the Utah State Tax Commission rendered an informal decision, which
decision denied Petitioner's request for waiver of penalty and interest on
sales and use tax account No. XXXXX for XXXXX.
New evidence was subsequently received in support of Petitioner's
position The Tax Commission hereby reopens the informal hearing pursuant to Tax
Commission Rule R865-05A-1-N for the purpose of reviewing the new
evidence. This amended informal decision
is based on the new evidence received as well as on the material already in the
file.
FINDINGS
Petitioner
requested information and sales tax rates over the telephone from the Tax
Commission on or about XXXXX.
Petitioner did not receive a sales tax form until after the due date of
the return. The date of the sale was
XXXXX, and the sales tax form was due in XXXXX. The sales tax form was not received until the first part of
XXXXX, and the tax form was then filed on XXXXX. The additional evidence not available at the original informal
hearing includes the application filed with the Utah State Tax Commission and
other supporting documentation. After
further review of the file, the Tax Commission finds that Petitioner made a
good faith effort to comply with the laws of Utah.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that penalty and interest on sales and use tax account No. XXXXX for XXXXX be
waived. The Collection Division of the
Utah State Tax Commission is hereby ordered to adjust its records in accordance
with this decision.
DATED
this 19 day of April, 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