87-0154 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

            UTAH STATE TAX COMMISSION             :

COLLECTION DIVISION,                                        :           INFORMAL DECISION

            Petitioner,                                                         :           SALES TAX REVOCATION

v.                                                                                 :

XXXXX                                                                                  )           Appeal No. 87-0154

            Respondent.                                                     :           Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared after having been served with a Notice of Hearing.

            At the outset of the hearing it was noted that this matter was originally scheduled for an Informal Hearing on XXXXX.  At that time an individual by the name of XXXXX appeared representing the Petitioner.  He maintained that he was not the owner of the property but that XXXXX was the owner.  Therefore the matter was continued until service could be made upon XXXXX.  XXXXX indicated during the outset of the hearing he was not longer the owner and that he had sold the business to XXXXX in late XXXXX.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the license for XXXXX, No. XXXXX is hereby revoked.  It appears from the evidence presented at both hearings that XXXXX is not longer in business, and added to that the misrepresentations regarding ownership the Tax commission has no other alternative but to revoke the license of XXXXX.  Therefore, it is hereby ordered that the License No. XXXXX is hereby revoked and that any further business as XXXXX under that license may be a criminal

violation.

            DATED this 26 day of June, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis