02-1650

Sales Tax Revocation

Signed 3/17/03

BEFORE THE UTAH STATE TAX COMMISSION

Taxpayer Services Division of the Utah :

State Tax Commission, : Initial Hearing Decision and Order

:

Petitioner, : Appeal No. 02-1650

:

v. : Acct. No. #####

:

RESPONDENT : Sales Tax License Revocation Hearing

:

:

Respondent.

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Presiding:

Irene Rees, Administrative Law Judge

Appearances:

For Petitioner: Tim Bodily, Assistant Attorney General, and David White, Taxpayer Services Division.

For Respondent: No appearance

STATEMENT OF THE CASE

This matter is before the Commission on Petitioner’s recommendation to revoke Respondent’s sales tax license for failure to pay over sales tax due for the period from February 2000 to June 2002. In addition to the licensee’s failure to pay over the tax due for the periods at issue here, records indicate that the licensee failed to comply with payment agreement and that it is also in arrears with regard to payments of withholding tax.

No representative appeared on behalf of the licensee.

DECISION

Respondent’s sales tax license is revoked.

BY ORDER OF THE COMMISSION:

DATED this 17^th day of March , 2003.

_________________________

Administrative Law Judge

The undersigned Commissioners have reviewed this matter and concur in this decision.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner