96-2342

Sales Tax

Signed 3/11/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY B, :

Petitioner, : INFORMAL DECISION

:

v. : Appeal No. 96-2342

:

COLLECTION DIVISION OF THE : Account No. #####

UTAH STATE TAX COMMISSION, :

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. As provided for by Utah Code Ann. §63-46b-5, this decision is being based solely upon the documentary evidence or record contained in the Tax Commission's file.

FINDINGS

This matter involves tourism tax for July of 1996. A $$$$$ penalty was imposed for late filing with $6 of interest having accrued. The amount has been paid and Petitioner is requesting a refund. The due date was early September of 1996 and this matter was filed and paid by September 23, 1996. Petitioner caught the error and filed and paid the amount before any notice was sent by the Tax Commission. Based on this circumstance the Respondent has recommended waiver of the penalty. Since Petitioner had the benefit of the funds for the additional period there is no criteria that would justify waiver of the interest.

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(10).)

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty but not the interest associated with the July, 1996 tourism tax. It is so ordered.

DATED this 11 day of March, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

GAIL S. REICH

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 11 day of March, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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 Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §63-46b-13 et. seq.)

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