88-1178 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-1178

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. :

_____________________________________

This matter came before the Utah State Tax Commission for prehearing conference on XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing Petitioner. During the course of the prehearing conference the Presiding Officer converted the matter to a hearing and took evidence and arguments on behalf of the Petitioner. Based upon the forgoing the Tax Commission makes its:

FINDINGS OF FACTS

1. The tax in question is use tax.

2. The period in question is from XXXXX to XXXXX.

3. The Petitioner was operating on the assumption that he was not subject to collections of sales tax. In XXXXX Petitioner received a letter from the Tax Commission advising that XXXXX were subject to use tax. The Petitioner immediately filed returns for the years in question and paid the tax and interest.

4. The Tax Commission is requested to waive the penalty.

CONCLUSIONS OF LAW

The Tax Commission is empowered to waive, reduce and abate the penalty under Utah Code Ann. 59-1-401(8) upon making a record of its reasons.

FINAL DECISION

The Tax Commission, after reviewing the evidence and arguments of the Petitioner, hereby waives the penalty. It is so ordered.

DATED this 17 day of February, 1989.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner