BEFORE THE UTAH STATE TAX
COMMISSION
__________________________________
COLLECTION
DIVISION OF THE
UTAH STATE TAX
COMMISSION, :
)
Petitioner : FINDINGS OF FACT,
v. ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
XXXXX )
: Appeal No.
89-0015
Respondent )
______________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedures and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX.
XXXXX, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. The Petitioner was
represented by XXXXX and XXXXX. XXXXX
appeared representing the Respondent.
Based
upon the recommendation of the Presiding Officer and the evidence and arguments
presented at the hearing, the Tax Commission makes its
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is from the third
quarter XXXXX through the second quarter of XXXXX.
3. The Respondent in this case has a long
history of nonpayment of sales tax, having at least eight quarters of sales tax
which has not been paid and which are, at this time, delinquent.
4. Respondent gives no indication of any
ability to pay this liability nor do they advance any plan by which they could
do so, by installments or otherwise.
5. Petitioner has worked with Respondent over
the entire period of time and has endeavored to procure payment of the tax but
with little or no success.
CONCLUSIONS OF LAW
1. Utah Code Ann. §59-12-106(1) 1953, 1987
replacement, grants authority to the Utah State Tax Commission to revoke sales
tax licenses for nonpayment of sales tax.
2. Since Respondent has consistently failed to
pay its sales tax, the Commission, therefore, has the authority under the above
statute to revoke Respondent's license.
DECISION AND ORDER
The
Tax Commission finds that the Respondent has, in fact, violated the laws of the
State of Utah in failing to collect and pay sales tax to the State of
Utah. The Tax Commission finds no
compelling reason why the license should not be revoked.
Therefore,
it is the decision of the Utah State Tax Commission that sales tax License No.
XXXXX be revoked for failure to comply with the laws of the State of Utah.
DATED this 3rd day of
August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner