91-0682 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0682

                                                                                    :           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

            Petitioner is required to file sales tax returns on an annual basis because of the small amount of tax due.  The return for XXXXX was not filed until XXXXX, over three months late.  The return showed total tax due in the amount of $$$$$, which was paid at the time the return was filed.

            Petitioner alleges that this was the first sales tax return they were required to file and that it was filed late because they did not receive a form from the Tax Commission.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the sales tax return for the year XXXXX.  It is so ordered.

            DATED this 8 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

Commissioner   Commissioner