BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0190
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.
Petitioner was a new business at the time its first quarterly sales and use taxes were due for the first quarter of XXXXX. During that time the Petitioner had no taxable sales, however, Petitioner had purchased equipment for the business which resulted in a tax liability for the first quarter of XXXXX in the amount of $$$$$.
Petitioner did not receive the sales and use tax return form for the first quarter of XXXXX and did not pay the tax until XXXXX.
A penalty in the amount of $$$$$ and interest in the amount of $$$$$ were assessed for the failure to timely file and pay the taxes due.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to waive the penalty and interest associated with the sales and use tax for the first quarter of 1988. It is so ordered.