89-1072 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1072

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION             :

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to 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.

            The Petitioner was a new Utah corporation formed in XXXXX.  Petitioner was late in paying its sales and use tax for the fourth quarter XXXXX and the first quarter XXXXX because of their unfamiliarity with the filing requirements.  Taxes for the two periods were $$$$$ and $$$$$ respectively.  Those amounts were paid on XXXXX.

            As a result of the late payment and filing of the two quarters in question, the Petitioner was assessed penalties in the amount of $$$$$ and XXXXX respectively.

            The Petitioner has paid the interest involved and is seeking a waiver of the penalties.

DECISION AND ORDER

            The Tax Commission finds sufficient cause exists to reduce the penalty associated with the fourth quarter XXXXX and the first quarter XXXXX sales and use tax to a combined amount of XXXXX.  It is so ordered.