95-0943

Sales Tax

Signed 2-29-96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 95-0943

STATE TAX COMMISSION, :

STATE OF UTAH, : Serial No. XXXXX

:

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

This matter was scheduled for a Formal Hearing on XXXXX. Present and representing Petitioner were XXXXX and XXXXX. Present and representing Respondent was XXXXX of the Collections Division. In lieu of the Formal Hearing, the parties presented a joint stipulation.

This matter involves XXXXX sales tax. Petitioner had filed timely but had inadvertently failed to call in the EFT until five days late. A late payment penalty of $$$$$ was imposed with interest accruing to $$$$$. Based on the fairly clean history of Petitioner and the nature of the penalty that has been imposed, Respondent has recommended, and Petitioner has accepted, the waiver of the late payment penalty but not the interest. In addition, the parties agree to the disallowance of a vendor discount, amounting to an additional amount due and owing of $$$$$.

The Commission hereby grants its approval to the agreement arrived at by the parties for final resolution of this matter. It is so ordered.

DATED this 29 day of February, 1996.

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 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 et. seq.)

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