BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0978
UTAH STATE TAX COMMISSION, : Account
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 on behalf of the Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission hereby
makes its:
FINDINGS OF FACT
1.
The tax in question is prepayment sales tax.
2.
The period in question is XXXXX.
3.
The Petitioner did not file its prepayment sales tax for the afore-mentioned
period until XXXXX.
4.
The basis for the delay was that the Petitioner had hired two new staff members
during that period of time whose responsibilities included the payment of sales
and use taxes for the Petitioner. Those
individuals were not aware of the prepayment requirement and were not made
aware of it until they began preparing the sales tax return for the second
quarter of XXXXX.
5.
The Petitioner is not a new business in Utah.
Petitioner has been doing business in Utah and been responsible for
prepayment and has paid the prepayment of sales tax for a number of years prior
to the date in question. Therefore,
management of Petitioner was or should have been well aware of the prepayment
requirement, including the due date of the prepayment return.
6.
A penalty in the amount of $$$$$ was assessed for the untimely payment of the
sales tax prepayment.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann.
§59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the
prepayment of sales tax for XXXXX. It
is so ordered.
DATED
this 6 day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner