86-0121 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION

COLLECTION DIVISION, :

)

: INFORMAL DECISION

Petitioner, ) SALES TAX LICENSE

v. : REVOCATION REQUEST

)

XXXXX, :

)

Respondent. :

) Appeal No. 86-0121

: Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

This is a decision from an Informal Hearing regarding the sales tax license revocation of XXXXX (Respondent) requested by the Collection Division of the Utah State Tax Commission (Petitioner).

The Informal Sales Tax License Revocation Hearing was held on May 13, 1986, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX and XXXXX represented the Petitioner. XXXXX represented the Respondent.

After reviewing the evidence presented and the recommendations of the Hearing Officer, the Commission makes the following determinations:

1. The tax periods in question are XXXXX, through XXXXX.

2. Respondent was issued a Sales Tax License No. XXXXX, on or about XXXXX.

3. Respondent was responsible for the collection of sales tax 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 (1953).

4. The total amount of sales tax due is $$$$$ as of the date of this hearing, but this figure does not include the first quarter of XXXXX.

5. Respondent has not filed any sales tax returns for the last quarter of XXXXX or for the tax years XXXXX, XXXXX or XXXXX, as required by Utah Code Ann. 59-15-5(4) (1953). Respondent has filed sales tax returns commencing with the first quarter of XXXXX but only after repeated threats and prodding by the Tax Commission.

6. Respondent has not paid any sales tax at all since commencing business XXXXX.

7. Petitioner has made a good faith effort to work with Respondent concerning the resolution of Respondent's tax liability.

8. 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).

DECISION AND ORDER

THEREFORE, IT IS HEREBY DECIDED:

1. That based on the non filing and non payment history of the Respondent and the serious delinquency, the Respondent'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 (1953).

2. That the revocation of the Respondent's Sales Tax License is effective immediately.

3. Respondent is ordered to close the doors of XXXXX for business and to deliver its sales tax license to the Utah State Tax Commission. Failure to comply with this provision may result in criminal prosecution.

DATED this 9 day of June, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

Mark K. Buchi R. H. Hansen

Chairman Commissioner

Roger O. Tew Joe B. Pacheco

Commissioner Commissioner