89-0313 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX. )

:

Petitioner, ) FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. ) AND FINAL DECISION

:

) Appeal No. 89-0313

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 Tax Commission. Present by telephone, and representing the Petitioner was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is prepayment sales tax.

2. The period in question is XXXXX and XXXXX.

3. Petitioner paid 100% of the prepayment of sales tax for the period in question eight days late on XXXXX.

4. The delay was caused by Petitioner changing computer systems during that period of time. The change caused certain financial reports to be received late by the Petitioner, thus, delaying the date in which the returns were processed.

5. Petitioner has a good history of filing and paying its sales tax returns in a timely manner. This was the first instance in which the Petitioner was late in filing and paying its returns.

CONCLUSIONS OF LAW

The Tax Commission is granted authority to waive, reduce, or abate penalties and interest upon the showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

Based upon the evidence and testimony presented at the hearing, the Tax Commission finds sufficient cause exists to waive the penalty associated with the late filing of the prepayment of sales tax for the period of April and May, XXXXX. It is so ordered.

DATED this 27th day of February, 1990.

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