87-1283 - Sales

 

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