93-0243 SALE AND TRANSIENT ROOM

 

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

:

XXXXX, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

) AND FINAL DECISION

:

) Appeal No. 93-0243

: Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Representing the Petitioner was XXXXX, a co-owner.

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 and use tax and transient room tax.

2. The period in question is the fourth quarter XXXXX.

3. Petitioner filed the returns in question on time. Two $50 penalties were assessed, however, when the Tax Commission did not receive payment with the returns.

4. After the Commission notified Petitioner that payment had not been received by XXXXX, Petitioner sent in a second check which was promptly cashed XXXXX.

5. The Commission later waived the penalty amounts; the interest remains in the amount of approximately ($$$$).

6. Petitioner is requesting a waiver of the interest.

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 sufficient cause has been shown which would justify a waiver of the interest associated with the XXXXX sales and use tax. It appears from Petitioner's account history that the interest assessment for the XXXXX transient room tax has already been abated. It is so ordered.

DATED this 10TH day of SEPTEMBER, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner