89-0310 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         )           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 )           AND FINAL DECISION

                                                                                    :

                                                                                    )           Appeal No. 89-0310

COLLECTION DIVISION OF THE                          :

UTAH STATE TAX COMMISSION                         )

                                                                                    :           Acct No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for a formal hearing on 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 arguments presented, the Tax Commission hereby enters its

FINDINGS OF FACT

            1.  The tax in question is sales tax.

            2.  The period of time in question is the second quarter of XXXXX.

            3.  On approximately the 27th day of XXXXX the Petitioner mailed the sales tax due for the second quarter XXXXX to the Commission.

            4.  Approximately two weeks after the above mentioned check had been sent, it was returned to the Petitioner because of insufficient postage.

            5.  After the above mentioned check was returned, payment for the quarterly sales tax was made approximately eighteen days late.

            6.  A penalty of $$$$$ was assessed for the late filing and payment of sales tax.

            Based upon the foregoing, the Tax Commission makes its

CONCLUSIONS OF LAW

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

FINAL DECISION

            The Utah State Tax Commission finds that insufficient cause has been shown to waive the penalty associated with the sales tax for the second quarter 1988.  Therefore, Petitioner's request that such penalty and interest be waived is denied.

            DATED this 14th day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

                                                                                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner