86-0214 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, )

:

Petitioner, )

: INFORMAL DECISION

v. ) SALES TAX LICENSE

: REVOCATION REQUEST

XXXXX, )

C/O XXXXX, : Appeal No. 86 0214

) Sales Tax License XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This is a Decision granting the sales tax license revocation of XXXXX, in care of XXXXX (Respondent), requested by the Collection Division of the Utah State Tax Commission (Petitioner).

The Sales Tax License Revocation Hearing was scheduled for XXXXX. The Respondent failed to appear for that hearing, and by certified letter dated XXXXX, Respondent was notified that he had 10 days from the date of the letter to show cause why the Collection Division's application for the revocation of his sales tax license should not be granted. Respondent failed to respond.

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

1. Respondent was issued Sales Tax License No. XXXXX in care of XXXXX. Petitioner was a partnership at the time.

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. 59-15-5 (1953).

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

4. 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 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.

2. That Respondent is ordered to close the doors of XXXXX in care of XXXXX, 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 Respondent.

3. The revocation of Respondent's sales tax license is effective immediately.

DATED this 7 day of August, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O Tew

Chairman Commissioner

Joe B. Pacheco

Commissioner