89-0015 - Sales

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