87-0264 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION,                        )           INFORMAL DECISION

COLLECTION DIVISION,                                        )           SALES TAX REVOCATION

            Petitioner,                                                         )           ORDER

v.                                                                                 )

XXXXX                                                                                  )           Appeal No. 87-0264

                                                                                    )           Sales Tax License No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            Petitioner requested the sales tax license revocation of Respondent. An informal hearing was held on XXXXX.  XXXXX represented Petitioner.  XXXXX represented Respondent.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  Following the argument of petitioner and respondent, the parties entered into a repayment agreement.  The parties agreed as follows:

            1. Respondent will pay $$$$$ on XXXXX.

            2. Respondent will pay $$$$$ on XXXXX.

            3. Respondent will pay $$$$$ on XXXXX of each month thereafter until the sales tax liability is reduced to zero.

            4. Respondent agrees to file quarterly reports timely and to pay quarterly sales tax liabilities timely.

            5. Respondent agrees to open a trust account immediately for weekly deposits of sales tax collected.

            6. Respondent agrees to make all payments of both current and delinquent sales tax liabilities with bank cashier's checks.

ORDER

Based on the foregoing, the Utah State Tax Commission orders:

            1. Respondent to pay $$$$$ on XXXXX;

            2. Respondent to pay $$$$$ on XXXXX;

            3. Respondent to pay $$$$$ on XXXXX of each month beginning with XXXXX, until Respondent's delinquent sales tax liability is reduced to zero;

            4. Respondent to timely file and pay quarterly sales tax reports and liabilities in a timely manner;

            5. Respondent to open a trust account immediately in which to make weekly deposits of sales tax collected;

            6. Respondent to make all current and delinquent sales tax payments by bank cashier's checks.

            If Respondent does not comply with each and every element of this Order, Respondent's sales tax license will be revoked immediately.

            DATED this 20 day of May, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH

R. H. Hansen                                                                Roger Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner

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