88-0605 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0605

            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. for an informal proceeding.  James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner presented evidence that the return was timely prepared and filed and placed in the mail services of the XXXXX.  Petitioner had no ability to control the mail after it was placed with the XXXXX mailing services.  Apparently it was late in that the Tax Commission received approximately XXXXX days late.  The return was an information return with no tax due only.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request be granted and that the penalty associated with the late filing of the second quarter XXXXX sales tax be and is hereby waived.

            DATED this 29 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis