93‑0377

Sales

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

XXXXX, ) Appeal No. 93‑0377

) 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. As provided for by Utah Code Ann. 63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

Petitioner's sales tax report for the fourth quarter of XXXXX was due on XXXXX. It was filed on XXXXX, establishing liability of $$$$$. The tax was paid with the return. Petitioner was assessed with late filing and late payment penalties totalling $$$$$, plus interest.

Petitioner's sales tax report for the second quarter of XXXXX was due XXXXX. It was filed on XXXXX, establishing liability of $$$$$. The tax was paid with the return. Petitioner was assessed with late filing and late payment penalties totalling $$$$$, plus interest.

On XXXXX, Petitioner asked the Commission to waive the foregoing penalties. Petitioner based its request on the fact that it is a non‑profit, XXXXX theater group. It failed to file its sales tax reports on time because its treasurer left the organization and moved to another city and its President was out of the United States.

Except for the two quarters in question, Petitioner has timely filed and paid its sales tax liability.

DECISION AND ORDER

Based upon Petitioner's history of proper reporting and payment of its sales tax liability, the unusual circumstances leading to its errors in the two quarters in question, and the small amount of tax involved, the Tax Commission finds sufficient cause exists to waive the penalty associated with Petitioner's fourth quarter XXXXX and second quarter XXXXX sales tax liability. It is so ordered.

DATED this 7 day of May, 1993.

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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