BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2312
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.
Petitioner
was audited for the period XXXXX. The
deficiency assessment was made based upon certain leases from the Petitioner to
XXXXX whereby sales tax was not collected on the lease payments. The Petitioner, however, in purchasing
equipment did pay Utah Sales Tax. After
the audit the Petitioner requested a refund on the tax paid on the purchase of
the equipment and paid the deficiency assessment of the tax due on the lease
payments.
Petitioner
argues that since the tax had, in fact, been paid and that the Tax Commission
had the use of the funds that the penalty should be waived as well as the
interest.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request be granted and that the penalty and
interest associated with the audit of XXXXX be waived.
DATED this 23 day of February, 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