93-1441

Sales

Signed 8/16/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑1441

) 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

XXXXX was in business only during the XXXXX calendar year. Its sales tax return was due on XXXXX, but was not filed until XXXXX. The return established sales tax liability of $$$$$, which was paid with the return.

Late filing and late payment penalties of $$$$$ have been assessed against the company.

DECISION AND ORDER

In view of the fact that XXXXX had no previous experience with sales tax filing requirements, the small amount of tax at issue, and the relatively short period of the company's delay in filing the return, the Tax Commission finds reasonable cause exists to waive the penalty associated with the company's XXXXX sales tax liability. It is so ordered.

DATED this 16 day of August, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Absent

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

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 the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b-14(3)(a).

^^