88-1498 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION, :

COLLECTION DIVISION, :

Petitioner, :

v. : FINDINGS OF FACTS, CONCLUSIONS

: OF LAW, & FINAL DECISION

XXXXX, ) Appeal No. 88-1498

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the rules of administrative procedure for formal adjudicative proceedings (Utah Code Ann. 63-46b-6 et. seq.). James E. Harward acted as Presiding Officer for and in behalf of the Tax Commission. XXXXX appeared representing the Respondent. XXXXX appeared representing the Petitioner.

FINDINGS OF FACT

1. Petitioner made numerous attempts to collect and reconcile the account.

2. The outstanding sales tax liability to date is $$$$$, with the fourth quarter of XXXXX being an estimated tax in that the return was not filed.

3. The parties entered into a payment agreement whereby the Respondent would pay $$$$$ a month. No payments were received pursuant to that repayment agreement.

4. The Respondent has been unable to collect some bad debts, his volume is down, and he is unable to pay the taxes.

CONCLUSIONS OF LAW

1. Respondent is responsible for the collection of sales and use tax imposed by Utah Code Ann. 59-12-107.

2. Any sales or use tax imposed by the Utah Code is due and payable to the Tax Commission quarterly on or before the last day of the month preceding each calendar quarterly period. It is necessary that the return be filed with the Tax Commission. The return should be accompanied by the remittance of the amount of tax required to be paid as reported by the return. Utah Code Ann. 59-12-107(8).

3. The Commission is empowered to revoke the license of any person who violates any of the provisions of the Utah Code as it relates to collection and payment of the tax. Utah Code Ann. 59-12-106(1).

4. Respondent has violated the provisions of the Utah Code as it relates to the collection, payment, and reporting of sales tax.

DECISION AND ORDER

Based on the foregoing, it is the decision and order of the Utah State Tax Commission that license No. XXXXX is hereby revoked.

DATED this 3 day of August, 1988.

BY ORDER OF THE STATE TAX COMMISSION UTAH.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner