98-0188

Sales Tax

Signed 4/28/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 98-0188

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. §59-1-502.5 on April 28, 1998. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner were NAME. Present and representing Respondent was Jan Harwood.

Based upon the evidence in the file and presented at the hearing, the Commission makes its:

FINDINGS

This appeal involves a late payment penalty of $$$$$ imposed as a result of late payment of August 1997 sales tax. It was due on September 30 and paid October 1. Also, the vendor discount of $$$$$ was denied. The Division did not recommend waiver since there were other delinquencies within the relevant past history of the account but, under the circumstances, since only one day transpired between the due date and payment, the Division recommended that the penalty be waived but the denial of the vendor discount stand. Petitioner agreed with this recommendation as an appropriate resolution of the matter.

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

After a thorough review of the matter, the Tax Commission concurs in the recommendation that the late payment penalty be waived and the denial of the vendor discount remain. It is so ordered.

This Decision does not limit a party's right to a Formal Hearing. Any party to this case may file 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, UT 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 24 day of April, 1998.

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 24 day of ApriL, 1998.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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