03-0261

Sales Tax Revocation

Signed 4/1/03

 

                                     BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION              )

OF THE UTAH STATE TAX                          )     ORDER

COMMISSION,                                             )

)     Appeal No.      03-0261

Petitioner,                                          )    

)     Account No.    #####

v.                                                                     )                            

)     Tax Type:         Sales Tax Revocation

RESPONDENT,                                              )                            

)     Judge:               Davis

Respondent.                                      )    

                                         _____________________________________

 

Presiding:

G. Blaine Davis, Administrative Law Judge 

      

Appearances:

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.

                                                              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 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

                                                                 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   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

Commissioner                                                                           Commissioner