94-0019
Sales Tax
Signed 7/26/94
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX :
XXXXX, )
Petitioner, :
) ORDER
v. :
)
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, ) Appeal
No. 94-0019
Respondent. : Account No. XXXXX
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for a settlement conference on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on
behalf of the Commission. Present and
representing the Petitioner were XXXXX and XXXXX XXXXX. Present and representing the Respondent was
XXXXX.
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 the tourism, recreation, cultural and conventions
facilities tax.
2.
The periods in question are the XXXXXXXXXX, and the XXXXX, together with
XXXXX, XXXXX.
3.
Petitioner operates a XXXXX business in XXXXX, XXXXX, by the name of
XXXXX.
4. When the tourism, recreation, cultural and
conventions facilities tax was implemented in October, 1991, Petitioner did not
receive any information from the Tax Commission regarding the requirement to
pay said amount. It was speculated that
it might have been because their business was entitled XXXXX, so it may not
have been known that it was a XXXXX business.
5. The Petitioner heard something about the
XXXXX tax in the news media, and called the Utah State Tax Commission to try to
obtain information. They could not
remember to whom they talked when they called.
6. The Petitioner represented that the Tax
Commission representative said they did not know about the XXXXX tax, and that
they would probably receive information about it in the mail. However, Petitioner claims to have never
received any information about it.
7. Petitioner made a total of three calls to
the State Tax Commission over the next several months to try to obtain
information and to request the required forms to make the payments of such tax.
8. The Petitioner started collecting the tax
in XXXXX, XXXXX, even though they had not yet received information about it.
9. The Petitioner was a XXXXX tax return
filer until XXXXX, and it was then required to go to a XXXXX reporting basis.
10. Petitioner had not been able to obtain
the forms for the separate XXXXX tax, but began changing their sales tax return
to XXXXX instead of XXXXX and mailing in the extra money as sales tax.
11. The Petitioner came into Compliance in
XXXXX, and have timely filed and paid all of the tax since that time.
12. Both before and after that time the
Petitioner has always filed its sales tax returns timely and has made payments
on a timely basis.
The Petitioner was also late for all of the
XXXXX XXXXX XXXXX, but such penalties have been waived based upon a previous
waiver request.
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
penalty associated with the XXXXX, and XXXXX and XXXXX.
This decision does not limit a party's right
to a formal hearing. However, this
Decision and Order will become the Final Decision and Order of the Commission
unless any party to this case files a written request within thirty (30) days
of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the
address listed below and must include the Petitioner's name, address, and
appeal number:
Utah
State Tax Commission
Appeals
Division
210
North 1950 West
Salt
Lake City, Utah 84134
Failure to request a Formal Hearing will
preclude any further administrative action or appeal rights in this matter.
DATED this 26th day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
^^