88-0523 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :

v.                                                                                 :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW,

                                                                                    :           FINAL, DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0523

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            A prehearing conference was held on XXXXX in the offices of the Utah State Tax Commission.  David J. Angerhofer, Presiding Officer, represented the Tax Commission.  XXXXX represented the Petitioner.  During the course of the prehearing conference the hearing officer converted the proceeding to a formal hearing.

FINDINGS OF FACT

            The liability date for sales and use tax account No. XXXXX is XXXXX.  The first quarter of XXXXX was the first quarter in which Petitioner was required to file a sales and use tax return.  Petitioner was under the impression that it had the option of filing on an annual basis and received this impression from conversations with Tax Commission employees and from a booklet prepared by the Tax Commission.  Page 13 of the booklet entitled "Playing the Game" states that sales tax is paid on a quarterly or annual basis.

            Petitioner stated that it received all other preprinted forms and coupons for the first quarter of XXXXX from the Tax Commission except for the sales and use tax form.  Petitioner received nothing that would put it on notice that sales and use taxes were due on a quarterly basis.

CONCLUSIONS OF LAW

            Because the period in question was the first quarter in which Petitioner was required to file and because the Petitioner has a subsequent good filing history with the Tax Commission, the Tax Commission finds reasonable cause to waive the penalty.

FINAL DECISION

            Based on the foregoing, the Utah State Tax Commission hereby waives the penalty on sales and use tax account No. XXXXX for the first quarter of XXXXX.

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

            DATED this 11 day of October, 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