02-1745

Sales Tax

Signed 1/13/03

 

BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION,             )

UTAH STATE TAX COMMISSION,            )     ORDER OF REVOCATION

)    

Petitioner,                                          )    

)     Appeal No.      02-1745    

v.                                                                     )     Account No.    #####

)

OWNER, DBA                                                )     Tax Type:         Sales Tax

PETITIONER,                                                 )     Presiding:          Phan

)

Respondent.                                      )    

                                         _____________________________________

 

Presiding:

Jane Phan, Administrative Law Judge

      

Appearances:

For Petitioner:         Clark Snelson, Assistant Attorney General

Stan Allen, Assistant Director Taxpayer Services Division

Craig Newton, Unit Supervisor

Kerry Wheelwright

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 January 8, 2002.  Although duly notified of the date, time and location of the hearing, Respondent failed to appear.  Respondent did however, call in after the hearing in this matter and a conference call was held between the parties.

This matter is before the Utah State Tax Commission due to the Request for Revocation of Sales Tax License No. #####, filed by Petitioner on November 19, 2002.  Petitioner requests revocation of  the sales tax license pursuant to Utah Code Ann. '59-12-106(1) on the grounds that Respondent failed to comply with the laws of the Utah Sales Tax Act.


As of the date of the date of the request for revocation, Respondent owed $$$$$ in sales tax as well as additional penalties and interest for the periods from October 2000 through March 2002.  Additional amounts are owned for the second, third and fourth quarters of 2002.

When Respondent did call after the hearing he indicated that he was no longer operating the business and had no objection to the revocation of sales tax license number #####.

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 in violation of the provisions of the Sales Tax Act.  Revocation of the sales tax license is required.  In addition, Respondent was no longer operating the business under the sales tax license at issue.    

 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.  It is so ordered.


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   13th   day of   January  , 2003.

 

____________________________________

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   13th   day of   January  , 2003.

 

 

Pam Hendrickson                                                                     R. Bruce Johnson

Commission Chair                                                                    Commissioner

 

 

 

 

Palmer DePaulis                                                                       Marc B. Johnson

Commissioner                                                                           Commissioner