BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-0913
: Account
No. XXXXX
______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. Participating by telephone and representing
the Petitioner was XXXXX of the law firm of XXXXX. Also participating by telephone on behalf of the Petitioner was
XXXXX, Petitioner's controller.
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 period in question is the second quarter
of XXXXX.
3. Petitioner is a XXXXX doing business in Utah
and several other states. As of XXXXX, Petitioner
began to charge sales tax to all resale customers in Utah in order to report
and remit such tax liability to the Utah State Tax Commission.
Petitioner's
delay was due to understandable confusion regarding this matter. The Commission therefore declines to dismiss
this appeal on the basis of Petitioner's delay in filing its appeal.
Regarding
the merits of the appeal, Petitioner has established that it affirmatively
attempted to comply with sales tax filing requirements by contacting Commission
offices to obtain necessary forms.
Those forms were not supplied until after the filing deadline. When finally received, Petitioner
immediately completed and filed the forms and submitted full payment of the tax
due.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty associated with the
Petitioner's second quarter XXXXX sales tax liability. Interest is not waived, but will be recomputed
in accordance with this decision. It is
so ordered.
DATED
this 10th day of December, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner