89-0038 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

            Petitioner                                                          :           FINDINGS OF FACT

                                                                                    )           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

                                                                                    )

                                                                                    :           Appeal No. 89-0038

COLLECTION DIVISION OF THE                          )

UTAH STATE TAX COMMISSION                         :

                                                                                    )           Acct No. XXXXX

            Respondent                                                      :

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STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for a formal hearing on the 28th day of XXXXX.  Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  Present, and representing the Petitioner, was XXXXX.

            After reviewing the evidence and argument of the parties, the Tax Commission hereby makes its

FINDINGS OF FACT

            l.  The tax in question is sales tax.

            2.  The period in question is the fourth quarter of XXXXX and the first, second, third, and fourth quarters of XXXXX.

            3.  The Petitioner began operating a body and paint business in October of XXXXX.

            4.  For the above mentioned quarters, the Petitioner failed to collect and remit sales tax because of his unfamiliarity with the tax laws.

            5.  A penalty of $$$$$ was assessed for the late filing and payment of the quarterly returns.

            6.  The penalty was reduced by Commission action to $$$$$.

CONCLUSIONS OF LAW

            The Tax Commission is granted authority to waive, reduce, or compromise penalty and interest upon its making a record of its decision and reasonable cause shown by the Petitioner. (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)

FINAL DECISION

            The Utah State Tax Commission finds that sufficient cause to further reduce or waive the penalty and interest for the dates in question has not been shown.  Therefore, the Petitioner's request to waive the penalty and interest for the quarters in question is denied.

            DATED this 3rd day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

            FOR THE COMMISSION

            G. Blaine Davis

            Commissioner