88-0617 - Special Fuel User/Dealers

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

Petitioner, : FINDINGS IN FACT

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 88-0617

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX. James E. Harward, presiding officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present. During the course of the prehearing conference, the matter was converted to a hearing and evidence was taken and arguments presented. Based upon the foregoing, the Tax Commission make its:

FINDINGS OF FACT

1. Tax in question: Special Fuel User Tax.

2. Period in question: XXXXX.

3. Petitioner erected a XXXXX for the purposes of purchasing bulk XXXXX.

4. Petitioner shopped and purchased the XXXXX at the best price he was able to obtain.

5. The seller of the XXXXX did not collect sales tax nor did he obtain an exemption certificate from the Petitioner.

6. Petitioner was assessed tax and a fraud penalty for the periods in question.

7. No evidence is contained in the file or was presented at the hearing which would substantiate a fraud penalty.

CONCLUSIONS OF LAW

Utah Code Ann. 59-1-401(7) grants the Tax Commission authority to waive, reduce or compromise any penalties and interest.

DECISION OF ORDER

Based upon the foregoing, it is the decision and order of Utah State Tax Commission that a XXXXX negligence penalty be imposed. Therefore the penalty is reduced to $$$$$.

DATED this 5 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