87-0106 - Sales




COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :

            Petitioner,                                                         :           SALES TAX LICENSE

                                                                                    :           REVOCATION ORDER

v.                                                                                 :

XXXXX                                                                                  )           Appeal No. 87-0106

            Respondent.                                                     :           Sales Tax License No. XXXXX



            Petitioner requested a Notice of Hearing for sales tax license revocation which was personally served on XXXXX, owner of Respondent, on XXXXX, by XXXXX.  The Notice of Hearing notified XXXXX to appear at a hearing to be held on XXXXX in the Heber M. Wells Building, 160 East 300 South, Salt Lake City, Utah.  Neither Respondent nor Respondent's representatives appeared for the hearing.  Page three of the Notice of Hearing states:  Any failure to appear at the scheduled hearing or any pre-hearing conference may result in adverse consequences for the non-appearing party.  The Hearing Officer may proceed and reach a recommended decision in this matter based on the documents already in the case file and upon any additional evidence presented at the hearing by any parties who did appear.  For the non-appearing party, the opportunity to present evidence, to confront witnesses, and to conduct cross examinations will be lost.  The Commission hereby makes this decision based on the materials in the file.

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

            2. Respondent was responsible for the collection of sales taxes on the sale of its goods and services and was required to remit these taxes to the Utah State Tax Commission.  Utah Code Ann.59-12-107 (Supp. 1987).

            3. Respondent did not properly remit the full amount of sales tax collected each quarter.

            4. The Utah State Tax Commission is invested with the authority to revoke the license of any person violating any provision of the Utah Sales Tax Act.  Utah Code Ann.59-12-106 (Supp. 1987).


Therefore, it is hereby decided:

            1. 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.59-12-101 to -119 (SUD 1987).

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

            3. The revocation of Respondent's sales tax license is effective immediately, unless Respondent requests in writing, within three working days from receipt of this decision, that the Commission stay the execution of this order for thirty days, provided Respondent is able to prove 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 Respondent'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 1 day of September, 1987.


R. H. Hansen                                                                G. Blaine Davis

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            Roger O. Tew

Commissioner                                                               Commissioner