88-1447 & 88-1448 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

XXXXX

            Petitioner,                                                         :

                                                                                    :

v.                                                                                 :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW, &

                                                                                    :           FINAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 88-1447 & 88-1448

STATE TAX COMMISSION OF UTAH,                  )           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, conducted the matter for and on behalf of the Tax Commission.  XXXXX appeared representing the Petitioner as well as did XXXXX.  During the course of the prehearing conference the presiding officer converted the matter to a hearing and took evidence.  Based upon that evidence and the documentation contained in the file, the Tax Commission makes its:

FINDINGS OF FACT

            1.  Appeal No. 88-1447 deals with the transient room tax.

            2.  Petitioner submitted documentation and evidence which would support its contention that the transient room tax was timely and properly paid. Such evidence consisted of copies of the front and back of checks, both before and after the checks were issued to the Tax Commission, including the return.

            3.  Appeal No. 88-1448 are the returns involving sales tax and transient room tax filed approximately XXXXX days late due to an oversight.  The return was properly and timely prepared.  However, it was put in a pile and was not located until after the return was due.

CONCLUSIONS OF LAW

            The Tax Commission has the authority granted to it by Utah Code Annotated to waive, reduce, or abate the penalties and interest.

FINAL DECISION

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that for the transient room tax for the second quarter of XXXXX sufficient evidence has been presented to indicate that the return was timely and properly submitted to the Tax Commission.  Therefore, the Tax Commission waives any penalty and interest associated with the late filing.  For the third quarter of XXXXX transient room tax, the Tax Commission finds sufficient evidence to reduce the penalty to $$$$$.

            DATED this 11 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