00-0685

SALES TAX

Signed 6/6/00

BEFORE THE UTAH STATE TAX COMMISSION

  ____________________________________

 

TAXPAYER SERVICES DIVISION,                     )

UTAH STATE TAX COMMISSION, ) ORDER OF REVOCATION

)                   

Petitioner,             )         

) Appeal No. 00-0685

v.                 ) Account No. #####

)

RESPONDENT ) Tax Type:  Sales Tax

                    ) Presiding: Phan

Respondent.         )         

  _____________________________________

 

Presiding:

Jane Phan, Administrative Law Judge

      

Appearances:

For Petitioner: Gale Francis, Assistant Attorney General

Carol Price, Agent

 

For Respondent:

 

 

STATEMENT OF THE 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 May 30, 2000.  Although duly notified of the date, time and location of the hearing, Respondent failed to appear.  However, Respondent's representative had called in prior to the hearing and left a message that she would not be appearing at the hearing since the business is no longer operating.

This matter is before the Utah State Tax Commission do to the Request for Revocation of Sales Tax License, filed by Petitioner on May 9, 2000.  Petitioner requests revocation of sales tax license number ##### pursuant to Utah Code Ann. '59-12-106(1) on the grounds that Respondent has failed to comply with the laws of the Utah Sales Tax Act.


Respondent has a significant sales tax delinquency for periods from December 1997 through October 1999.  As of October 1999, Respondent owned $$$$$$ in sales tax, penalties and interest.   Respondent has not filed returns for the periods subsequent to October 1999 so additional sales tax and penalties will be assessed.  Interest continues to accrue on the unpaid balance.  Respondent had entered into several different payment agreements to pay the prior tax balance which Respondent was unable to meet.  Respondent is currently out of business.

APPLICABLE LAW

The commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provision of this chapter and no license may be issued to such person until the taxpayer has complied with the requirements of this chapter.  Any person required by this chapter to collect sales or use tax within this state without having secured a license to do so, is guilty of a criminal violation as provided in Section 59-1-401.  (Utah Code Ann. '59-12-106(1).)

DECISION AND ORDER

This account is substantially delinquent and has been for many years in violation of the provisions of the Sales Tax Act.  There are more than sufficient grounds to require revocation of the sales tax license.    

 Based on the foregoing, the Utah State Tax Commission hereby revokes sales tax license number #### for failure to comply with the provisions of the Sales Tax Act.


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 appeal rights in this matter.

DATED this ____6______ day of ______JUNE_________________, 2000.

 

____________________________________

Jane Phan

Administrative Law Judge

 

 


BY ORDER OF THE UTAH STATE TAX COMMISSION.

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

DATED this ____6_____ day of _______June________________, 2000.

 

Pam Hendrickson                                                                 R. Bruce Johnson

Commission Chair                                                                                                Commissioner

 

Palmer DePaulis                                                                   Marc B. Johnson

Commissioner                                                                                                       Commissioner