Sales Tax Revocation
BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER
) Appeal No. 03-0261
) Account No. #####
) Tax Type: Sales Tax Revocation
) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: Mr. Clark Snelson, Assistant Attorney General
Mr. Stan Allen, from the Taxpayer Services Division
Mr. Craig Newton, from the Taxpayer Services Division
Mr. Kerry Wheelwright, 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 March 24, 2003.
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 due to the Request for Revocation of Sales Tax License, filed by Petitioner on February 20, 2003. 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.
At the present time, Respondent currently owes an amount of $$$$$, including the applicable penalties and interest. Those amounts are based on returns which have all been filed with Petitioner. Respondent filed a final return as of December 31, 2002 and is no longer in business, but has not made any payments on the sales tax amounts due after August of 2001.
Respondent did not attend the Initial Hearing in this matter, so the Commission has no explanation from Respondent concerning the delinquency.
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 periods 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. In addition, Respondent has filed a final return, so the license number is not deemed to be active at this time.
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 1st day of April , 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 1st day of April , 2003.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson