BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
: INFORMAL
DECISION
XXXXXS &
XXXXX, )
: Appeal No.
92-1514
)
) Account
No. XXXXX
__________________________
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's
owner reopened her business in XXXXX after it was closed in XXXXX. Since XXXXX the owner has been buying the
vitamins and herbs for her own family's use and has not sold any to the public. Part of the difficulty stems from her
husband's physical impairments resulting from two strokes in XXXXX and XXXXX.
Petitioner
filed and paid its fourth quarter XXXXX sales and use tax in the amount of
$$$$$ five days late. Petitioner filed
and paid its second quarter XXXXX sales and use tax almost two months
late. The Tax Commission assessed
Petitioner three legal fees, two late filing penalties and two late payment
penalties, plus interest.
The
owner claims that she did not know that she had to file a report when she did
not sell any products to anyone but herself.
She states she did not receive forms notifying her of her
responsibilities.
With
the exception of these two quarters and the last quarter Petitioner was in
business in XXXXX, Petitioner has filed and paid sales and use tax timely.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to reduce the penalties
associated with the two quarters in question to $$$$$. Interest is not waived. It is so ordered.
DATED
this 31st day of August, 1992.
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