BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2169
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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 the Tax Commission. XXXXX appeared representing the Petitioner. The hearing was conducted over long distance telephone lines.
Petitioner presented evidence which would indicate that they did not enter Utah for the purposes of doing business until late in XXXXX. The Petitioner did not even apply for a sales tax license and employer withholding tax number until XXXXX. The penalty was not assessed until in excess of seven years after the quarter in question became due.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the request of the Petitioner be granted and the $50.00 penalty hereby waived.
DATED this 23 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis