88-0596 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0596

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the rules of administrative procedure in the Administrative Procedures Act of Utah Code Ann. Presiding Officer was James E. Harward.  XXXXX appeared representing the Petitioner.

            The Petitioner presented evidence that the second quarter XXXXX return for sales tax liability was filed late on the grounds that the Petitioner had filed for a sales tax license in XXXXX.  He was told that he would be receiving the forms to file the return.  No forms were received.  Immediately upon notification Petitioner paid the penalty and filed the returns.

DECISION AND ORDER

            The Tax Commission, based upon the circumstances set out above, elects to waive the penalty associated with the late filing of the second quarter XXXXX; however, the Tax Commission affirms the assessment of interest.  It is so ordered.

            DATED this 16 day of August, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner