01-1864

Sales Tax/Revocation

Signed 7/16/02

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

TAXPAYER SERVICES DIVISION ) ORDER

OF THE UTAH STATE TAX )

COMMISSION, ) Appeal No. 01-1864

)

Petitioner, ) Account No. #####

)

v. ) Tax Type: Sales Tax/Revocation

)

RESPONDENT, )

)

Respondent. ) Judge: Davis

_____________________________________

 

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: Mr. Laron Lind, Assistant Attorney General

Mr. Kerry Wheelwright, Taxpayer Services Division

For Respondent: No one appeared

 

 

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 June 13, 2002. This Initial Hearing was a continuation of the Initial Hearing which was held on February 26, 2002, and for which a decision was issued on March 13, 2002.

At the hearing on February 26, 2002, the parties entered into a verbal agreement which set forth certain terms and conditions under which the sales tax license of Respondent would not be revoked.

On or about June 4, 2002, Petitioner filed an Affidavit representing that the terms and conditions of said stipulation had not been complied with by Respondent. In addition, Respondent has defaulted by failing to appear at this proceeding. An attempt was made by the Administrative Law Judge to call Respondent on the telephone, but there was no answer. Further, Mr. Wheelwright verbally represented that Respondent is now out of business, and no longer continues to need or to use his current sales tax license. Further, the delinquencies which existed on February 26, 2002, have not been cured and those deficiencies and violations of the Utah Sales Tax Act continue to this time.

APPLICABLE LAW

The Tax Commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provision of the Utah Sales Tax Act, 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 59-1-401 (Utah Code Ann. 59-12-106)(1).)

DECISION AND ORDER

This account is substantially delinquent and, for substantial periods of time has been in violation of the provisions of the Sales Tax Act. There are more than sufficient grounds to require revocation of the sales tax license. In addition, the Commission issues an Order of Default against Respondent for failing to appear at the continued Initial Hearing on June 13, 2002.

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 16th day of July , 2002.

 

 

____________________________________

G. Blaine Davis

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 16th day of July , 2002.

 

 

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner