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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes