86-0412 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION, )

: INFORMAL DECISION

Petitioner, ) SALES TAX REVOCATION

:

)

XXXXX, :

) Appeal No. 86 0412

Respondent. : 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, UT 84134, in room 504 on XXXXX, at 3:00 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 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 to cause within 10 days from the date of the order would result in the revocation of sales tax license No. XXXXX. Respondent failed to show cause within 10 days.

DECISION AND ORDER

It is the decision and order of the Utah State Tax Commission that Respondent's sales tax license No. XXXXX be 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.

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