89-0295 - 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. 89-0295

)

Respondent. : Account No. XXXXX

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the 4th day of May, XXXXX. James E. Harward, Presiding Office, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. XXXXX, Attorney, XXXXX and XXXXX appeared representing the Respondent.

The Presiding Officer took evidence and arguments. Based upon the recommendation of the Presiding Officer and the facts and evidence 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 the first, second, and third quarters XXXXX.

3. They have closed business and no longer have employees as of the 15th of May, XXXXX and all business has ceased.

4. The outstanding liabilities are in excess of $$$$$.

CONCLUSIONS OF LAW

1. The Tax Commission shall revoke the license of any person violating any provisions of the state law as it relates to collection and remission of sales tax. (Utah Code Ann. 59-12-106).)

2. Petitioners have failed to remit sales tax collected to the State Tax Commission.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that license No. XXXXX be and is hereby revoked for failure comply with the laws of the State Utah. It is so ordered.

DATED this 22nd day of June, 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