90-0131

Sales

Signed 5/17/90

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________

XXXXX

Petitioner, )

v. ) INFORMAL DECISION

) Appeal No. 90‑0131

COLLECTION DIVISION OF THE )

STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX

Respondent. )

______________________________________

STATEMENT OF CASE

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

The Petitioner did not file nor pay its XXXXX sales tax when due. On XXXXX, the Commission filed a nonfiling return on behalf of the Petitioner and found taxes due in the amount of $$$$$. A penalty of $$$$$ was assessed for the failure to timely file and pay the taxes due.

The Petitioner stated that it is a small business and its unfamiliarity with the sales tax filing requirements led to the nonfiling problem.

DECISION AND ORDER

The Tax Commission finds that sufficient cause has been shown which would justify a reduction of the penalty associated with the XXXXX sales tax year to an amount of $$$$$. The Petitioner's request to waive the interest for that period, however, is denied. It is so ordered.

DATED this 17 day of May, 1990

BY ORDER OF THE UTAH STATE TAX COMMISSION.

G. Blaine Davis

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 District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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