85-0062 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In the Matter of: ) DECISION FROM INFORMAL

XXXXX : SALES TAX REVOCATION

) HEARING

Taxpayer, : Appeal No. 85-54-0062

_____________________________________

This is a Decision from an Informal Hearing regarding the sales tax license revocation of XXXXX, Inc. (Hereinafter referred to as "Taxpayer") requested by the Collections Division of the Utah State Tax Commission (hereinafter referred to as "Claimant").

The Informal Sales Tax License Revocation Hearing was held on XXXXX at 10:00 a.m. in the offices of the Utah State Tax Commission. R. Hal Hansen and James E. Harward, Hearing Officers, heard the matter as and for the Utah State Tax Commission (hereinafter referred to as "Commission"). XXXXX, Field Supervisor, appeared on behalf of and representing the Claimant. XXXXX appeared on behalf of and representing the Taxpayer.

After reviewing the evidence presented and the written documentation submitted, the Commission makes the following determinations:

1. Taxpayer was issued a sales tax license, No. XXXXX.

2. Taxpayer was responsible for the collection of sales taxes on the sale of his goods and services and was required to remit these taxes to the State Tax Commission. Utah Code Ann. 59-15-5(5) (1953, as amended).

3. The total sales tax due and owing is $$$$$ as of the date of this hearing because taxpayer did not properly remit the full amount of sales tax collected each quarter.

4. Claimant has made a good faith effort to work with Taxpayer concerning the resolution of Taxpayer's tax liability.

5. In XXXXX, an agreement was reached in which Taxpayer was to pay $$$$$ every two weeks for three months. Taxpayer has made some payments but generally has not complied with the payment agreement.

6. The Utah State Tax Commission is vested with the authority to revoke the license of "any person violating any provision of this [Sales Tax] Act . . . ". Utah Code Ann. 59-15-3 (1953, as amended).

DECISION

THEREFORE, IT IS HEREBY DECIDED:

1. That Taxpayer's sales tax license, No. XXXXX, is hereby revoked for failure to comply with the provisions of the Utah Sales Tax Act, Utah Code Ann. 59-15-5.

2. The revocation of Taxpayer's sales tax license is effective immediately, unless the Taxpayer requests in writing, within 3 working days from receipt of this decision, that the Commission stay the execution of this order for thirty (30) days, provided the Taxpayer is able to prove that the following conditions have been met:

a. A bond has been posted in the amount of the tax, penalty and interest that is currently delinquent and due. The bond must be in the form of a cashier's check, certificate of deposit, surety bond, or cash; and

b. An account has been opened in a local financial institution by the end of the first banking day following receipt of this decision. The account must name the Taxpayer's company and the Utah State Tax Commission as co-owners. In addition, the Taxpayer must make weekly deposits into the account in the amount of the current accruing sales tax liability.

3. The Taxpayer is ordered to close the doors of XXXXX, to business and to deliver its sales tax license to the Utah State Tax Commission. Failure to comply with this order may result in criminal prosecution being taken against the Taxpayer.

DATED this 21 day of June, 1985.

ABSENT

Mark K. Buchi Gary C. Cornia

Chairman Commissioner

G. Ellsworth Brunson Marthe F. Dyner

Commissioner Commissioner