Sales Tax Revocation
BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER
) Appeal No. 02-1876
) Account No. #####
) Tax Type: Sales Tax Revocation
) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: Mr. Tim Bodily, Assistant Attorney General
Mr. Sterling Pritchett, from the Taxpayer Services Division
Mr. Tom Smith, from the Taxpayer Services Division
For Respondent: RESPONDENT REP, part owner of Petitioner
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 February 11, 2003.
This matter is before the Utah State Tax Commission due to the Request for Revocation of Sales Tax License, filed by Petitioner on December 23, 2002. Petitioner requests 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 not filed any sales tax returns since March 2001, and has not made any payments on sales tax since the year 2000. The records of the Tax Commission currently indicate an amount due of $$$$$ in tax, plus penalties and interest thereon, for a total amount due of $$$$$. That amount is only current as of June of 2002, so there are several months of additional taxes, penalties and interest which are not included therein.
Respondent represented that part of the delay is because business has declined, the husband owner has cancer, and there was a problem with an employee embezzling money from the business.
While those matters are unfortunate, they do not justify not filing the sales tax returns for more than two years, nor do they justify not making payments for nearly three years. In July 2001, Respondent made representations that the sales tax returns for the first two quarters of that year would be filed, but that had not yet been done by the date of the hearing.
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.
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
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 6th day of August , 2003.
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 6th day of August , 2003.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson