86-0372 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, )

:

Petitioner )

:

v. ) INFORMAL DECISION

: SALES TAX REVOCATION

)

XXXXX, : Appeal No. 86 0372

) Acct. No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission from the Collection Division of the Utah State Tax Commission (Petitioner) concerning the revocation of Sales Tax License No. XXXXX pursuant to Utah Code Ann. 59-15-3 (1953). An Informal Hearing was scheduled at the Heber M. Wells Building, 160 East 300 South, Salt Lake City, Utah 84134 in Room 504 on XXXXX, at 1:30 p.m. Notice of the hearing was sent to XXXXX (Respondent) c/o XXXXX on XXXXX.

Respondent failed to appear at the hearing. On XXXXX, the Tax Commission sent Respondent an Order to Show Cause by certified mail advising Respondent that pursuant to Regulation A12-01-1:5(6), Respondent had ten days from date of the order to show cause why the petition should not be granted for revocation of Respondent's license. Respondent was warned that failure to show cause within ten days from the date of the order would result in the revocation of Sales Tax License No. XXXXX. Respondent failed to show cause within ten days.

DECISION AND ORDER

It is the Decision and Order of the Utah State Tax Commission that 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).

Respondent is ordered to close the doors of the XXXXX to business and 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.

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

DATED this 7 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner