89‑0378

Sales

Signed 8/18/89

 

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                   _____________________________________

 

XXXXX

                                  :

          Petitioner              )    FINDINGS OF FACT,

                                  :    CONCLUSIONS OF LAW

v.                                )    AND FINAL DECISION

                                  :

                                  )    Appeal No. 89‑0378

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, representing the Petitioner, was XXXXX.

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

                             FINDINGS OF FACT

          1.  The tax in question is sales tax.

          2.  The period in question is XXXXX.

          3.  An audit of the Petitioner's records for the above mentioned period was conducted in XXXXX.  As a result of that audit a sales and use tax deficiency of $$$$$ was revealed.

          4.  A penalty of $$$$$ was assessed for the late payment of the additional tax.

          5.  The Petitioner argued that as to the majority of the deficiency found in the audit, such items arose from the rental of equipment from a XXXXX company.

          6.  The Petitioner further argued that sales tax on such items were included in the equipment rental cost and paid to the XXXXX company.

          7.  The XXXXX company did not have a sales tax license with the State of Utah nor did the company remit the sales tax to the State of Utah.

                            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 sufficient evidence has been submitted which would justify a waiver or reduction of the penalty and interest. Therefore, the Petitioner's request to waive the penalty and interest is granted.  It is so ordered.

          DATED this 18th 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

 

NOTICE: You have ten (10) days after the date of the final order  to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review.  Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).

 

^^