91-1919
Sales
Signed 3/11/92
BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
) AND FINAL DECISION
: Appeal No. 91‑1919
) Account No. XXXXX
_____________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission for a formal hearing by telephone on XXXXX. Lisa L. Olpin, Presiding Officer, heard the
matter for and on behalf of the Commission.
Representing the Petitioner was XXXXX, managing controller at XXXXX.
Based upon the evidence and testimony
presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The taxes in question are sales and use tax and transient room tax.
2.
The period in question is the third quarter of XXXXX through the second
quarter of XXXXX.
3.
Petitioner filed and paid its third quarter XXXXX sales tax in the
amount of $$$$$ nearly ten months late.
A $$$$$ penalty was assessed plus interest.
4.
Petitioner filed and paid its third quarter XXXXX transient room tax in
the amount of $$$$$ nearly ten months late.
A $$$$$ penalty was assessed plus interest.
5.
Petitioner filed and paid its fourth quarter XXXXX sales tax in the
amount of $$$$$ nearly seven months late.
$$$$$ penalty was assessed plus interest.
6.
Petitioner filed and paid its fourth quarter XXXXX transient room tax in
the amount of $$$$$ nearly XXXXX months late.
A $$$$$ penalty was assessed plus interest.
7.
Petitioner filed and paid its first quarter XXXXX sales tax in the
amount of $$$$$ nearly XXXXX months late.
$$$$$ penalty was assessed plus interest.
8.
Petitioner filed and paid its first quarter XXXXX transient room tax in
the amount of $$$$$ nearly XXXXX months late.
A $$$$$ penalty was assessed plus interest.
9.
Petitioner filed and paid its second quarter XXXXX sales tax in the
amount of $$$$$ nearly XXXXX days late.
$$$$$ penalty was assessed plus interest.
10.
Petitioner filed and paid its second quarter XXXXX transient room tax in
the amount of $$$$$ nearly XXXXX days late.
A $$$$$ penalty was assessed plus interest.
11.
XXXXX began operating the XXXXX in XXXXX. It continued to own and operate the XXXXX throughout the period
in question.
12.
Then, in the first quarter of XXXXX, XXXXX entered into an agreement with
XXXXX and XXXXX in which the XXXXX assumed the operational aspects of running
the XXXXX. This agreement included an
option to buy the XXXXX at a later date.
13.
After the XXXXX exercised their option to buy the XXXXX, XXXXX learned
that the XXXXX hadn't paid the sales and transient taxes for the period in
question.
14.
The XXXXX obtained a new sales tax number after they bought the guest
home.
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 the current owners of the XXXXX, namely the XXXXX, should
be notified of the taxes owing on the XXXXX.
The delinquent taxes, penalty and interest have been assessed against
the XXXXX and not the previous owner, XXXXX.
The Commission, therefore, directs the Collection Division to seek
monies owing from the current owners of the XXXXX. Once the current owners have been notified, they may initiate the
appeals process. At this point in time,
however, the Tax Commission finds that sufficient cause has not been shown
which would justify a waiver of the penalties associated with the period in
question. Interest is not waived. It is so ordered.
DATED this 11 day of March, 1992.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B. Pacheco S. Blaine Willes
Commissioner Commissioner
NOTICE: You
have twenty (20) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
Supreme Court a petition for judicial review.
Utah Code Ann. '63‑46b‑13(1),
63‑46b-14(2)(a)‑
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