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