88-0067 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0067

STATE TAX COMMISSION OF UTAH,                  )           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 access a late filing penalty on sales and use tax account No. XXXXX for the first quarter of XXXXX.  An informal hearing was held on XXXXX in the office of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the case for the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner stated that she started the business during the first quarter of XXXXX and applied for the sales tax license at that time.  She was told by an agent of the Tax Commission that all forms would be sent to her, but no form was in fact sent to her.  The business did not begin to generate income until the second quarter of XXXXX.  Petitioner has timely filed beginning with the second quarter.

FINDINGS

            Respondent properly assessed a $$$$$ late filing penalty on sales and use tax account No. XXXXX for the first quarter of XXXXX.  The return was in fact filed late.  However, the Tax Commission in its discretion, hereby waives the penalty on the basis that the quarter in question was the first quarter in which Petitioner was required to file.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that the late filing penalty on sales and use tax account No. XXXXX for the first quarter of 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 7 day of June, of 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