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