BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0190
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Acct No.
XXXXX
Respondent. )
_____________________________________
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.