90-2648 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: :

XXXXX, ) INFORMAL DECISION

: Appeal No. 90-2648

: Account No. XXXXX

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

The Petitioner is required to file only annual sales tax returns. For XXXXX, the total sales and use tax was $$$$$. The Petitioner filed the annual return on XXXXX but did not calculate the tax or pay the tax, under the mistaken belief that the Tax Commission would calculate the tax and send a bill for the tax. Petitioner was also under the mistaken belief that the tax was not due until all other state taxes were due, by which he presumably meant XXXXX. They were assessed with a $$$$$ late filing penalty and $$$$$ late payment penalty.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to reduce the penalty associated with the sales and use tax for XXXXX to $$$$$. It is so ordered.

DATED this 16 day of August, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes