86-1698 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF,

UTAH STATE TAX COMMISSION                         :

                                                                                    :

            Petitioner,                                                         :           INFORMAL DECISION

                                                                                    :           SALES TAX LICENSE REVOCATION

v.                                                                                 :

                                                                                    :           Appeal No. 86 1698

XXXXX,                                                                                 :           Sales Tax No. XXXXX

                                                                                    :

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Tax Commission on XXXXX for an Informal Hearing.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner and XXXXX appeared representing the Respondent.  The Petitioner presented evidence that four quarters of XXXXX and three quarters of XXXXX had not been paid, and for four of those quarters no return had been filed.  Petitioner presented evidence of numerous and repeated attempts to resolve the matter with the Respondent.  The Respondent would not communicate or was uncooperative in completing commitments.  The Respondent presented evidence that he was having problems with the I.R.S. and the City of XXXXX which had taken his immediate attention and had put the State Tax Commission matter on hold.  The Respondent presented evidence of an order from the XXXXX requiring him to clean his property up or be fined a $$$$$ a day for each day after a certain day that the matter was not taken care of.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that sales tax license No. XXXXX is hereby revoked.  The Tax Commission makes the decision after determining that the sales tax license number was, in fact, issued to the Respondent.  The Respondent is responsible for collection of sales tax on the sale of goods and services and is required to remit the taxes to the Utah State Tax Commission.  The Respondent has failed to properly remit the full amount of sales tax collected for each quarter.

THEREFORE, IT IS HEREBY DECIDED:

            1.  That the sales tax license be revoked.

            2.  That the Respondent is ordered to close the doors of his business and deliver his sales tax license to the Utah State Tax Commission.  Failure to comply with this order may result in criminal prosecution.

            3.  That Revocation of the sales tax license is effective immediately unless the Respondent requests in writing within three working days from the receipt of this decision that the Commission stay the execution of this order for thirty days provided that Respondent is able to prove that the following conditions have been met:

            a.  A bond has been posted in the amount of the tax, penalty and interest that is currently delinquent and due.  The bond must be in the form of a cashier's check certificate of deposit, surety bond, or cash; and

            b.  An account has been opened in a local financial institution by the end of the first banking day following receipt of this decision.  The account must name the Taxpayer's company and the Utah State Tax Commission as co-owners. In addition, the Taxpayer must make weekly deposits into the account in the amount of the current accruing sales tax liability.

            DATED this 9 day of January, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner

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