BEFORE THE UTAH STATE TAX COMMISSION
XXXXX, AKA :
: FINDINGS OF FACT AND
v. ) RELEVANT LAW
: AND FORMAL DECISION
UTAH STATE TAX COMMISSION )
STATE OF UTAH :
) APPEAL NO. 85-0010
STATEMENT OF CASE
An informal hearing was held on XXXXX. A decision from that informal hearing was held in abeyance until XXXXX. The reason for the abeyance was to allow the taxpayer time to conform to certain conditions set out by the hearing officer. The decision of informal hearing was hand delivered to the taxpayer on or about the XXXXX. By letter dated the XXXXX, XXXXX, attorney for the taxpayer, requested a review of the revocation. A formal hearing was held on XXXXX. The Collection Division of the Utah State Tax Commission was represented by Assistant Utah State Attorney General, XXXXX, and the taxpayer was present with his counsel, XXXXX.
FINDINGS OF FACTS AND RELEVANT LAW
1. XXXXX, dba XXXXX, aka XXXXX, was issued Sales Tax License XXXXX on XXXXX.
2. The sales tax license XXXXX has not been revoked, terminated or canceled.
3. XXXXX did not make sales tax filings or pay sales tax from XXXXX, XXXXX through XXXXX.
4. The taxpayer subleased the business to XXXXX from XXXXX to XXXXX.
5. A sales tax license was issued to XXXXX and then canceled as of the same day.
6. XXXXX kept no books or records of his transactions.
7. Taxpayer did collect tax.
8. Taxpayer did not remit any sales tax collected to the Utah State Tax Commission for the periods in question.
9. A tax license is valid until revoked by the State Tax Commission (Utah Code Ann. § 59-15-3.)
10. The taxpayer is responsible for the collection of sales tax on the sales of goods and services. (Utah Code Ann. 59-15-5 (1).)
11. Taxpayer is required to hold the sales tax in escrow for the Utah State Tax Commission and remit those taxes to the Utah State Tax Commission (Utah Code Ann. § 59-15-5 (4).)
12. Sales taxes collected are due and payable to the State Tax Commission quarterly on or before the 30th day of the succeeding each calendar quarterly period. (Utah Code Ann. §59-15-4 (4).)
13. The taxpayer in this matter has failed to collect taxes and hold them in escrow and then remit them to the Utah State Tax Commission and is therefore, in violation of Utah Code Ann. §§59-15-3 and 59-15-5.
14. The State Tax Commission shall revoke the license of any person violating any of the provisions of this act, and no license shall be issued to such persons until such time as the taxpayer has complied with the requirements of this act. (Utah Code Ann. §59-15-3.)
CONCLUSION AND DECISION
1. It is therefore, ordered that the sales tax license number XXXXX is hereby revoked.
2. That the taxpayer immediately surrender the possession of the sales tax license number XXXXX to a representative of the Utah State Tax Commission or to the Utah State Tax Commission upon the date of service of this order.
3. The taxpayer is hereby ordered to close the doors of his business. Failure to comply may result in criminal prosecution.
DATED this day 11th day of June, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION:
Mark K. Buchi Gary C. Cornia
G. Ellsworth Brunson Marthe F. Dyner