86-0386 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION, )

:

Petitioner, )

: SALES TAX LICENSE

v. ) REVOCATION REQUEST

:

XXXXX, )

: Appeal No. 86-0386

Respondent. ) Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

An Informal Hearing was scheduled for XXXXX. Prior to the hearing, XXXXX of XXXXX, contacted the Hearing Officer and indicated that he would voluntarily submit his sales tax license for cancellation. The Informal Hearing was cancelled, and on XXXXX, the Utah State Tax Commission received Respondent's sales tax license, No. XXXXX.

Based on the foregoing facts, the Tax Commission makes the following determinations.

1. Respondent was issued sales tax license, No. XXXXX in care of XXXXX. Respondent was unincorporated at the time.

2. Respondent was responsible for the collection of sales tax on the sale of his goods and services and was required to remit these taxes to the Utah 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 the [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 Sales Tax Act, Utah Code Ann. 59-15-5.

2. That Respondent is ordered to close the doors of XXXXX in care of XXXXX. Failure to comply with this order may result in criminal prosecution being taken against the Respondent.

DATED this 2 day of September, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco

Commissioner