86-0374 thru 86-0375 - Withholding

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION, )

: INFORMAL DECISION

Petitioner, )

:

) SALES TAX LICENSE REVOCATION

:

XXXXX, )

: Appeal Nos. 86 0374

Respondent. ) and 86 0375

: Withholding No. XXXXX

) Sales Tax No. XXXXX

_____________________________________

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 11:30 a.m. Notice of the hearing was sent to XXXXX (Respondent) 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 10 days from the 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 10 days from the date of the order would result in the revocation of sales tax license No. XXXXX.

The letter was sent to XXXXX in XXXXX, Idaho but was returned to the Tax Commission. A subsequent letter was sent to XXXXX, XXXXX, Utah. The return receipt indicates that the letter was postmarked on XXXXX. Respondent failed to show cause within 10 days.

Appeal No. 86-0374 was assigned to Withholding Tax Account No. XXXXX. This was inappropriate. Since this matter concerns the revocation of Respondent's sales tax license, Respondent's withholding tax account is not relevant.

DECISION AND ORDER

It is the Decision and Order of 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 XXXXX 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.

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

Appeal No. 86-0374 is hereby dismissed.

DATED this 12 day of November, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis *

Commissioner Commissioner