89-0298 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

:

Petitioner, )

: FINDINGS OF FACT,

v. ) CONCLUSIONS OF LAW

: AND FINAL DECISION

COLLECTION DIVISION OF THE )

STATE TAX COMMISSION OF UTAH : Appeal No. 89-0298

)

Respondent. :

_____________________________________

This matter comes before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the 1st day of XXXXX. James F. Harward, 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 involves the first quarter XXXXX through the fourth quarter XXXXX.

3. The Petitioner did not file and pay the quarters on a timely basis. The Respondent did not timely file and pay the quarters in question. A payment agreement was entered into between the parties to repay the delinquent sums. However, accruing accounts became delinquent. Presently there is an outstanding balance in excess of $$$$$.

CONCLUSIONS OF LAW

1. The Commission shall, upon reasonable notice and after a hearing, revoke the license of any person violating any provisions of the code relating to collection and payment of sales tax. (Utah Code Ann. 59-12--106 (1).)

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 license No. XXXXX be revoked for failure to comply with the laws of the State of Utah.

DATED this 23rd 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