86-0175 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION

COLLECTION DIVISION, )

:

Petitioner, )

: SALES TAX LICENSE

v. ) REVOCATION REQUEST

:

XXXXX, )

: Appeal No. 86 0175

Respondent. ) Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

This is a Decision from an Informal Hearing regarding the sales tax license revocation of XXXXX, c/o XXXXX, Respondent, requested by the Collection Division of the Utah State Tax Commission, Petitioner.

The Sales Tax License Revocation Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission. XXXXX and XXXXX appeared representing themselves as Respondents and XXXXX, Tax Compliance Supervisor, appeared on behalf of and representing the Petitioner.

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

1. Respondent was issued a sales tax license No. XXXXX in c/o XXXXX.

2. Respondent 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. Sec. 59-15-5 (1953).

3. Respondent did not properly remit the full amount of sales tax collected each quarter.

4. The Respondent claims to have money coming and will take care of taxes when the money comes.

5. Respondent presented no argument concerning the amounts nor the evidence presented by Petitioner, XXXXX.

6. Although the Utah State Tax Commission is vested with authority to revoke the license of "any person violating any provision of this [Sales Tax] Act . . .." Utah Code Ann. Sec. 59-15-3 (1953), it has decided not to revoke the license of Respondent at this time provided:

1. He makes a weekly deposit,

2. He remains current with filings, and

3. He executes an assignment of proceeds from XXXXX.

DECISION AND ORDER

THEREFORE, IT IS HEREBY DECIDED:

1. That Respondent's sales tax licenses, No. XXXXX will not be revoked at this time provided he makes a weekly deposit, remains current with his filings, and executes an assignment of proceeds from XXXXX.

DATED this 7 day of August, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner