BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑0896
) Account No. XXXXX
STATEMENT OF CASE
This appeal came before the Utah State Tax Commission for hearing on XXXXX, Alan Hennebold, Administrative Law Judge, presiding. XXXXX appeared and testified on her own behalf. This decision is based upon XXXXX' testimony and information contained in the Tax Commission's file.
During early XXXXX, XXXXX intended to go into business writing and selling childrens' books. She obtained a sales tax license, but before she could begin her enterprise, she accepted other employment and moved to the State of Washington. Consequently, she had no sales and filed no Utah sales tax returns.
Because XXXXX had registered for a sales tax license but had not filed a return, Tax Commission staff estimated her sales tax liability at $$$$$ for the first quarter of XXXXX. Penalties totalling $$$$$ were also assessed, plus interest.
XXXXX did not receive notice of the foregoing assessment until she returned to Utah in XXXXX and purchased a home. Her credit records revealed the tax liability described above. In order to purchase her home, she paid the full amount of the assessment, then filed this appeal. Apart from this incident, XXXXX has had no experience with Utah's sales tax requirements.
DECISION AND ORDER
In view of the fact that XXXXX had no experience with sales tax requirements and did not actually incur any sales tax liability, the Commission hereby instructs the Operations Division to amend her sales tax liability to $0 for the first quarter of XXXXX, and waives all penalties and interest assessed against her. XXXXX' payments on this account will be returned to her, with interest. It is so ordered.
DATED this 24 day of September, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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 the final order to file in District Court petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b-14(3)(a).