86-0224 - Sales and Use

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF )

UTAH STATE TAX COMMISSION, :

)

Petitioner, : INFORMAL DECISION

) SALES TAX REVOCATION

v. :

)

XXXXX, : Appeal No. 86 0224

) Account No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This is a Decision from an Informal Hearing regarding the sales tax license revocation of XXXXX (Respondent), requested by the Utah State Tax Commission (Petitioner). The Informal 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 the 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. Respondent was issued Sales Tax License No. XXXXX.

2. 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).

3. A prior revocation hearing was held on April 10, XXXXX. This hearing was held in abeyance pending Respondent's compliance with a repayment schedule. Respondent was very cooperative in trying to bring the account current and managed to pay past delinquencies, but has been unable to timely remit the current sales tax due and owing each quarter. Presently, Respondent owes sales tax for the first quarter of XXXXX and for April and one half of May of XXXXX.

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).

5. Respondent closed the doors of his business on XXXXX, and is in agreement that the license should be revoked. Respondent stated that he is physically unable to enter the building and retrieve the Sales Tax License because the landlord has locked the doors.

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

3. Respondent is ordered to keep the doors of XXXXX closed 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 Respondent.

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