87-0036 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

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            UTAH STATE TAX COMMISSION             :

COLLECTION DIVISION,                                        :

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :           SALES TAX REVOCATION

XXXXX                                                                                  )           Appeal No. 87-0036

            Respondent,                                                     :           Sales Tax No. XXXXX

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STATEMENT OF CASE

            This is a request for revocation of sales tax license No. XXXXX pursuant to Utah Court Ann. 59-15-3 (1953) filed by the Collection Division of the Utah State Tax Commission (Petitioner).  An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX, Tax Compliance Agent, represented the Petitioner.  XXXXX, Attorney at Law, represented XXXXX (Respondent).  The liability periods in question are from XXXXX.  As of the date of this hearing the balance due and owing is approximately $$$$$.  Petitioner presented evidence of an ongoing attempt to resolve this matter from XXXXX, to the present.

            Respondent stated that it is in the State's best interest to not revoke the license, that Respondent now has the ability to pay back the liability, and that since the beginning of XXXXX, Respondent has started to put its accounts in order.  Respondent presented evidence that since XXXXX, it has timely paid its sales tax liabilities, which amounted to $$$$$ including XXXXX.  Respondent also presented evidence that it has paid $$$$$ towards the sales tax liability in the amount of $$$$$ per month for the past eleven months.

DECISION AND ORDER

            It is the decision and order of the Utah State Tax Commission that sales tax license No. XXXXX not be revoked at the present time provided the following conditions have been met:

            1. Respondent must retire the entire sales tax liability within two years from the date of this decision.

            2. Respondent must make minimum payments of $$$$$ per month until the balance is retired.

            3. Respondent must remain current with regards to the accruing sales tax liability.  Failure of Respondent to comply with these conditions shall result in the immediate revocation of sales tax license No. XXXXX without further hearing.

            DATED this 19 day of June, 1987.

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