89-2177 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

Petitioner, :

v. : INFORMAL DECISION

: Appeal No. 89-2177

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX.

The Petitioner started her business and received her sales tax license number on XXXXX. At that time she was under the impression that she would receive the necessary sales tax return forms with which to file her quarterly taxes.

The Petitioner did not receive her sales and use tax return form for the fourth quarter, XXXXX. It was not until the Petitioner received a Notice and Demand for payment of taxes for that period, dated XXXXX, that she realized that payment of sales tax for the fourth quarter, XXXXX had not been made. The Petitioner immediately filed a return and paid the taxes in the amount of $$$$$ on XXXXX.

Petitioner requested a waiver of the $$$$$ penalty that had been imposed as of that date as well as the interest of $$$$$.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to waive the penalty and interest associated with the fourth quarter, XXXXX sales and use tax. It is so ordered.

DATED this 9th day of May, 1990.