87-1842 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1842

STATE TAX COMMISSION OF UTAH,                  )           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 and on behalf of the Tax Commission.  XXXXX appeared representing the Petitioner.

            In XXXXX the Petitioner qualified to make the prepayment for XXXXX.  Prior to that time they had not been required to make such a payment and were unaware of the requirements of the Utah Code as it relates to the prepayment for XXXXX sales tax.  The second quarter return and payment was timely made on a quarterly basis.  The Petitioner was assessed a late penalty of $$$$$ and interest of $$$$$ for their failure to timely file the prepayment.  The Petitioner has paid the interest and has requested a waiver of the penalty.

DECISION AND ORDER

            Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission that the penalty associated with the late filing of XXXXX prepayment is hereby waived.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner