Sales Tax

Signed 2/27/95



                                     BEFORE THE UTAH STATE TAX COMMISSION





Petitioner,                                 )           INFORMAL DECISION


v.                                                                     )


COLLECTION DIVISION OF THE              )           Appeal No. 94-1465


)           Account No. XXXXX


Respondent.                             )           Tax Type:  Sales Tax




                                                          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.  An informal hearing was held on XXXXX.  Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission.   Present and representing Petitioner by telephone conference call was XXXXX.  Present and representing Respondent was XXXXX.

Based upon the evidence and testimony presented at the informal hearing, the Commission makes its:


Petitioner is appealing the $$$$$ in interest assessed for sales tax for the tax period XXXXX.   The Collection Division Waiver Unit did waive all penalties associated with the payment of sales tax for this period.  

In the letter submitted with the appeal Petitioner stated that the funds for the sales tax in question had been electronically transferred to the Tax Commission in a timely manner.

At the hearing Respondent stated that in looking at the Tax Commission's account history Petitioner was correct.  The Tax Commission did receive the funds in a timely manner.   Respondent stated that any penalty assessed against the Petitioner for the sales tax for the period in question was done in error by a Tax Commission employee. 

                                      APPLICABLE 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

The Tax Commission finds sufficient cause does  exist to waive the interest associated with the sales tax for the XXXXX period.  It is so ordered.

DATED this 27 day of February, 1995.


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 a final order to file a Request for Reconsideration with the Commission.  If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court.  (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46b-14(3)(a).)