BEFORE THE STATE TAX COMMISSION OF UTAH
UTAH STATE TAX COMMISSION, :
COLLECTION DIVISION, )
Petitioner, ) INFORMAL DECISION
: SALES TAX LICENSE REVOCATION
XXXXX, : Appeal No. 86 0380
) 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 number XXXXX pursuant to Utah Code Ann. § 59-15-3 (1953). An Informal Hearing was scheduled at the Heber M. Wells office building, 160 East 300 South, Salt Lake City, Utah 84134, in Room 504 on XXXXX at 10:00 a.m. Notice of the hearing was served on XXXXX, an employee of XXXXX, on XXXXX, by XXXXX, Tax Compliance Agent.
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 Rule A12-01-1:5(6), Respondent had ten 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 ten days from the date of the order would result in the revocation of sales tax license number 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 number XXXXX is hereby revoked for failure to comply with the provisions of the Utah Sales Tax Act. Utah Code Ann. § 59-15-1 et seq.
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 Respondent.
The revocation of Respondent's sales tax license is effective immediately.
DATED this 20 day of November, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis