87-3150 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-3150

            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 a $50.00 late filing penalty on sales and use tax account No. XXXXX for XXXXX.  A telephone conference 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 she had applied for the sales tax license but had never used it.  She inactivated the sales tax license number in XXXXX but continued to get forms in XXXXX.

FINDINGS

            The late filing penalty was properly assessed because the return was, in fact, filed late.  However, the Tax Commission in its discretion hereby waives the $50.00 late filing penalty since tax never has been due from Petitioner and since Petitioner was attempting to inactivate the number during the period in question.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that PetitioneE's request for waiver of penalty and sales and use tax account No. XXXXX for XXXXX be granted.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 10 day of March, 1988.