86-0242 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION, )

:

Petitioner, ) INFORMAL DECISION

: SALES TAX LICENSE

v. ) REVOCATION REQUEST

:

XXXXX, )

: Appeal No. 86-0242

) Sales Tax No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This is a Decision from an Informal Hearing regarding the Sales Tax License Revocation of XXXXX in care of XXXXX (Respondent). This action was requested by the Collection Division of the Utah State Tax Commission (Petitioner).

The Sales Tax License Revocation hearing was held on XXXXX, at 2:00 p.m. in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for and in behalf of the Utah State Tax Commission. XXXXX represented the Respondent in this action. XXXXX and XXXXX appeared on behalf of the Collection Division.

During the hearing, the Petitioner stated that in addition to previous quarters of delinquent tax the Respondent failed to pay the first quarter taxes for XXXXX. The Respondent said that approximately $$$$$ in back sales taxes have been paid. The Respondent also claims that someone in Collections said that $$$$$ of penalty and interest would be waived.

After reviewing the evidence presented at the hearing the Commission makes the following determinations:

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

2. Respondent was responsible for the collection of sales taxes on the sale of her 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 State Tax Act, Utah Code Ann. 59-15-5 (1953).

2. That Respondent is ordered to close the doors of her business and to deliver her 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 hereby stayed until the end of September. This stay of revocation will allow the Respondent sufficient time to settle her tax liability with the Collection Division.

4. Failure to resolve this matter within the allotted time will result in an automatic revocation of Respondent's Sales Tax License.

DATED this 27 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