BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
v. :
COLLECTION
DIVISION OF THE : INFORMAL DECISION
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 87-1301
Respondent. : INFORMAL DECISION
: Acct. No.
XXXXX
_____________________________________
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 XXXXX. An informal hearing was held on XXXXX in the
offices of the Utah State Tax Commission.
Jerry E. Larrabee, Tax Appeals Supervisor, heard the matter for the Tax
Commission. XXXXX represented
herself. Petitioner stated that there
is a small amount of tax involved and that the penalty is usurious in relation
to the tax. Petitioner filed late
because she had no money and stated that she still does not have money.
FINDINGS
Tax
for XXXXX was due on or before the end of XXXXX. Tax Commission records
indicate that Petitioner did not pay the tax until XXXXX. Respondent properly assessed penalty and
interest in this matter. The sales and
use taxes which Petitioner is required to collect are trust funds which belong
to the state. They must be kept
separate and may not be used for any other purpose. However, in consideration of the small amount of tax involved and
the fact that Petitioner has an otherwise good filing history, the Tax
Commission hereby waives the penalty.
Failure to timely file and remit sales and use taxes in the future may
result in the revocation of sales and use tax license No. XXXXX. Petitioner is advised to consider the
possibility of filing on an annual basis instead of on a quarterly basis and
must affirmatively request permission to do so if Petitioner so elects.
DECISION AND ORDER
Based
on the foregoing, 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 XXXXX be granted. The Collection Division of the Utah
State Tax Commission is hereby ordered to adjust its records in accordance with
this decision.
DATED
this 23 day of May, 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