BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0730
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of a penalty assessment on Petitioner's
third quarter XXXXX sales tax return. Pursuant to Utah Code Ann.
§63-46b-5(1)(b), no hearing was held. A review of Petitioner's file served as
the evidentiary basis for this decision.
Petitioner,
XXXXX, failed to file a timely third quarter XXXXX sales tax return. Petitioner
was a new business and was unfamiliar with filing requirements. Petitioner
asserts that no sales tax forms were received for the third quarter of XXXXX.
FINDINGS
Utah
Code Ann. §59-12-107(8) stipulates that every vendor shall, on or before the
last day of the month following each calendar quarter, file with the Commission
a return for the preceding quarterly period. Failure to do so opens the vendor
to liability for penalty assessments. Section 59-1-401(1)(b) stipulates that a
penalty of the greater of $$$$$ or 10 percent of the tax due shall be assessed
for failure to file a timely tax due or no tax due return. However, Section
59-1-401(7) authorizes the Commission to waive such penalties. Because this was
Petitioner's first period to file and no tax was due, a denial of the request
for waiver of penalty would be inequitable.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for a waiver of penalty be granted.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner