93-1637

Sales

Signed 11/26/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX )

dba XXXXX : Appeal No. 93-1637

)

: 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 is appealing penalty and interest assessments for late filing and late payment of sales and use tax due on the third and fourth quarters of XXXXX.

The Tax Commission has previously waived all penalty and interest assessments on the fourth quarter XXXXX as there is no evidence to show that the filing and payment were received late.

Remaining are the penalty and interest assessments due on the third quarter XXXXX only.

Petitioner filed the return in question and paid the taxes ($$$$$) on XXXXX, over three months late. As a result, the Tax Commission assessed Petitioner two ten percent penalties ($$$$$ each), one for late filing and the other for late payment.

Owner XXXXX wrote, "as a small business owner with 100 details a day I honestly forgot I had not filed until I realized I had not received the forms."

Petitioner's account history shows no indication of a problem with receiving sales and use tax return forms.

Petitioner has an excellent history of timely filing and remitting sales and use tax.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive one of the two ten percent penalties associated with the sales and use tax due on the third quarter XXXXX. Interest is calculated to XXXXX. It is so ordered.

DATED this 26th day of November, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

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).

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