87-0155 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION, : INFORMAL DECISION

Petitioner, : SALES TAX REVOCATION

v. :

XXXXX )

Respondent, :

: Appeal No. 87-0155

: Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

The Collection Division of the Utah State Tax Commission (Petitioner) requests that a revocation of sales tax license No. XXXXX pursuant to Utah Code Ann. §59-15-3 (1953). The Utah State Tax Commission scheduled a hearing on the above-captioned matter on XXXXX, at XXXXX in Room XXXXX of the Heber M. Wells Office Building. The notice of hearing was served on XXXXX, Manager of XXXXX, at XXXXX on XXXXX. Respondent failed to appear at the hearing.

On XXXXX, XXXXX, Tax Appeal Supervisor, sent Respondent an Order to Show Cause by certified Appeal No. 87-0155 mail, ordering Respondent to show cause why the petition should not be granted for the revocation of Respondent's license. This Order to Show Cause was mailed both to XXXXX, care of XXXXX and to XXXXX, care of XXXXX. The Order to Show Cause stated that if Respondent failed to show cause within ten days from the date of the order, the Commission would order the revocation of sales tax license No. XXXXX. Respondent did not respond to the Order to Show Cause.

DECISION AND ORDER

The Utah State Tax Commission hereby revokes sales tax license No. XXXXX pursuant to Utah Code Ann. §59-15-3 (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 Respondent.

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