87-2024 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2024

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

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 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.  David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner stated that this is a new business and that the quarter in question was the first quarter in which Petitioner was required to file. Petitioner did not receive its forms and called the Tax Commission prior to the filing deadline.  Petitioner stated that it was informed that a note would be made and that no penalty would be assessed.  Petitioner never did receive the proper form but was assessed a penalty.

FINDINGS

            Tax Commission records indicate that the liability date for sales and use tax account No. XXXXX is XXXXX.  XXXXX is the first quarter in which Petitioner was required to file.  Because Petitioner is a new business and because of the apparent confusion at the time of filing, the Tax Commission, in its discretion, hereby waives the penalty on sales and use tax account No. XXXXX.

DECISION AND ORDER

            Based on the foregoing, it is the decision and order of the Utah State Tax Commission that penalty 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 3 day of August, 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