94-1459

Sales Tax

Signed 3/28/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1459

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner were XXXXX. Present and representing Respondent was XXXXX.

Interest of approximately $$$$$ was assessed against Petitioner relating to XXXXX for the XXXXX. Petitioner had requested a waiver from the Collection Division Waiver Unit which did waive the penalty assessed for the quarters in question. Petitioner now appeals the interest.

At the hearing Petitioner's representative explained that Petitioner was a XXXXX during the time period at issue. During this time the law requiring payment of the tax at issue stated that it applied to those XXXXX. Since Petitioner only XXXXX it did not think it was required to comply. The Tax Commission then determined that the tax would also apply to those business which XXXXX and required Petitioner to pay the tax for XXXXX. Petitioner complied. Petitioner's representatives stated that they were told by Tax Commission employees that if Petitioner paid the tax by XXXXX no penalties or interest would be assessed.

Respondent stated that both the penalties and interest had been waived in similar cases because the law was vague. Respondent stated that the law was rewritten in XXXXX to make it clear that it applied to businesses which XXXXX. Further, Respondent agreed that Petitioner's had been told if they paid by the certain date penalties and interest would not be assessed.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the approximately $$$$$ in interest assessed relating to 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 28th day of March, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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