90-1610 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

: Appeal No. 90-1610

: Account No. XXXXX

_____________________________________

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 sales tax.

2. The periods in question are the third and fourth quarters of XXXXX.

3. The Petitioner began business in XXXXX. At that time, the Petitioner's representative testified that he was under the impression that they were to file their sales tax on a yearly basis.

4. Because of his assumption, the Petitioner's representative was late in filing the sales tax returns for the above mentioned periods. The Petitioner's representative testified that the returns for the third and fourth quarters of XXXXX were filed on XXXXX, however, records of the Commission indicate that the returns were not filed until XXXXX.

5. The sales tax due was not remitted with the returns because the Petitioner did not have sufficient funds to cover those amounts.

6. The third quarter XXXXX sales tax was paid on XXXXX. The fourth quarter XXXXX sales tax was paid on XXXXX.

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 or interest associated with the third and fourth quarters of XXXXX sales tax. It is so ordered.

DATED this 15th day of January, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner