91-0909 - Sales




In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0909

                                                                                    :           Account No. XXXXX



            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.


            The Petitioner's fourth quarter XXXXX sales tax return and resort tax return were filed on XXXXX, approximately XXXXX days late.  A late filing penalty of %%%%% was imposed on the sales tax return in the amount of $$$$$ and $$$$$ penalty was imposed on the resort tax return.  The penalty has previously been reduced to a total of $$$$$ for sales tax and $$$$$ for resort tax, for a total of $$$$$.  The interest was not waived.

            The Petitioner alleges that the return was timely filed and a check number XXXXX was mailed on XXXXX, nearly two weeks before the due date. When the check did not clear the bank by XXXXX, Petitioner contacted XXXXX at the State Tax Commission who instructed them to issue a new check with an explanation and a request for waiver of penalty, which they did.  This action was taken without receiving any inquiry or notification from the Tax Commission.

            All prior returns from the Petitioner have been filed and paid timely.


            The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax and resort tax for the fourth quarter XXXXX.  It is so ordered.

            DATED this 8 day of August, 1991.