89-1462 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1462

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  )

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for an informal decision proceedings.  No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

            Since XXXXX, the Petitioner had paid its sales tax on a yearly basis. In XXXXX, XXXXX the Petitioner merged with another company and were required to apply for a new tax number.  At that time the Petitioner requested to remain on a yearly sales tax basis.

            Unknown to the Petitioner, Petitioner was placed on a quarterly sales tax payment basis.  As a result, the Petitioner was found delinquent in the payment of its first quarter XXXXX sales tax.  The Petitioner was assessed a penalty of $$$$$ for failure to timely file and pay the tax due.

DECISION AND ORDER

            The Tax Commission finds sufficient cause to waive the penalty associated with the first quarter XXXXX sales tax.  It is so ordered.

            DATED this 26TH day of December, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

G. Blaine Davis

Commissioner