02-0268

Sales Tax Revocation

Signed:  6/4/02

 

                                     BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION              )     ORDER

OF THE UTAH STATE TAX                          )    

COMMISSION,                                             )     Appeal No.      02-0268

)    

Petitioner,                                          )     Account No.    #####

)    

v.                                                                     )     Tax Type:         Sales Tax Revocation        

)     Tax Periods:     07/00 - 09/00 &

RESPONDENT,                                              )                             01/01 - 06/01        

)    

Respondent.                                      )     Judge:               Davis

                                         _____________________________________

 

Presiding:

G. Blaine Davis, Administrative Law Judge 

      

Appearances:

For Petitioner:         Mr. Laron J. Lind, Assistant Attorney General

Ms. Robin Williams, from the 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 May 15, 2002. 

Although duly notified of the date, time and location of the hearing, Respondent failed to appear

This matter is before the Utah State Tax Commission on the Request for Revocation of Sales Tax License, filed by Petitioner on February 19, 2002.  Petitioner requests the 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 had a sales tax license for several years, and during that time has never timely voluntarily complied with the filing requirements or payment requirements of the Sales Tax Act.  In August 2000, after numerous calls and field visits, Petitioner came current in the filing requirements, although they did not do it within the time they promised to do so.  Since that time, Petitioner has only filed two quarterly sales tax returns, and there are five returns for five different quarters that are now again delinquent and for which payment has not been made.  Many telephone calls and several field visits have been made, and Respondent continues to not file, not pay, not respond to phone calls, and not meet the commitments which are made when contacts are ultimately made.

                        Respondent is a small business, and there are taxes, penalties and interest due which have been assessed in an amount of $$$$$, and there are other time periods which have not yet been assessed.

Respondent did not attend the Initial Hearing in this matter, so the Commission has no explanation from Respondent concerning the delinquencies.

                                                              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 several 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.  In addition, the Commission issues an Order of Default against Respondent for failing to appear at the Initial Hearing.

Based upon 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   4th   day of   June  , 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   4th   day of   June  , 2002.

 

 

 

 

Pam Hendrickson                                                         R. Bruce Johnson

Commission Chair                                                        Commissioner

 

 

 


Palmer DePaulis                                                           Marc B. Johnson

Commissioner                                                               Commissioner