89-0605 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

:

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

XXXXX : Appeal No. 89-0605

:

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter comes before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure under the Administrative Procedures Act for formal adjudicative proceedings. Petitioner in this case seeks revocation of Respondent's sales tax license for nonpayment of sales taxes. This matter came on for hearing on the 6th day of XXXXX, XXXXX at 1:30 p.m. before Joseph G. Linford, Presiding Officer. Present, representing Petitioner, was XXXXX from the Collection Division of the Utah State Tax Commission. XXXXX and XXXXX represented the Respondent.

FINDINGS OF FACT

1. Respondent in this case has a long history of nonpayment of sales tax, having at least five quarters of sales tax which have not been paid and which are, at this time, delinquent.

2. 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.

3. Petitioner has worked with Respondent over the entire period of time and has endeavored to procure payment of the taxes 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

It is the decision and order of the Utah State Tax Commission, based on the foregoing, that Respondent's sales tax license number XXXXX is hereby revoked. It is so ordered.

DATED this 17th day of July, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O