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