BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2169
UTAH STATE TAX COMMISSION, : 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 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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner