02-1866

Sales Tax Revocation

Signed 1/29/03

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

TAXPAYER SERVICES DIVISION )

OF THE UTAH STATE TAX ) ORDER OF REVOCATION

COMMISSION, )

) Appeal No. 02-1866

Petitioner, )

) Account No. #####

v. )

) Tax Type: Sales Tax Revocation

RESPONDENT, )

) Judge: Chapman

Respondent. )

_____________________________________

 

Presiding:

Kerry R. Chapman, Administrative Law Judge

Appearances:

For Petitioner: Mr. Clark Snelson, Assistant Attorney General

Mr. Kerry Wheelwright, from the Taxpayer Services Division

Mr. Stan Allen, 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 January 23, 2003. Attempts to reach Respondent by telephone at the time of the hearing were unsuccessful.

This matter is before the Utah State Tax Commission due to the Request for a Revocation of Sales Tax License Number #####, filed by Petitioner on December 10, 2002. The Petitioner is seeking revocation of the sales tax license 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.

For the periods July 1995 through June 2002, Respondent owes approximately $$$$$ in sales tax, penalty, and interest. For these periods, Respondent filed sales tax returns, but has only submitted $$$$$ of the sales tax collected. Attempts by the Petitioner to reach an agreement with Respondent regarding the payment of this delinquency have been unsuccessful.

APPLICABLE LAW

The Commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provisions of the Sales Tax Act, and no license may be issued to such person until the taxpayer has complied with the requirements of the Sales Tax Act. Any person required by the Sales Tax Act 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 in violation of the provisions of the Sales Tax Act for a significant period. Except for one payment in 1996, the Respondent has failed to remit sales tax since July 1995. In addition, the Respondent is not remitting current sales taxes collected. There exist more than sufficient grounds to require revocation of the sales tax license.

Based upon the foregoing, the Utah State Tax Commission hereby issues an Order of Default against the Respondent and 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 29th day of January , 2003.

 

 

 

____________________________________

Kerry R. Chapman

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 29th day of January, 2003.

 

 

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner