89-1032 - 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 )

dba XXXXX, ) Appeal No. 89-1032

Respondent. : Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX before Joseph G. Linford, Presiding Officer. XXXXX, XXXXX, and XXXXX represented the Petitioner. The Respondent did not appear at the hearing although notice thereof was mailed to Respondent on the XXXXX.

After reviewing the evidence and arguments of the parties and the recommendation of the Presiding Officer, the Tax Commission hereby makes its

FINDINGS OF FACT

1. Respondent's sales tax license no. is XXXXX.

2. Respondent is in arrears in sales tax collection and remittance to the State Tax Commission in the approximate sum of $$$$$ for the first and third quarters of XXXXX and the first quarter of XXXXX.

3. The collector has worked with the Respondent for more than a year and there has been little or no improvement in the account. Respondent has made small payments on occasion. These have been rare. Other payments which Respondent has made by business check have resulted in those checks being dishonored.

CONCLUSIONS OF LAW

The Tax Commission has authority under Utah Code Ann. 59-12-106(1) (1987 Rep.) to revoke the sales tax license of any person who fails to comply with the provisions of the law relative to the collection and payment of sales tax. It is clear from the above facts that Respondent has not been able to comply with the requirements of the law.

DECISION AND ORDER

Based on the foregoing, the Tax Commission hereby finds sufficient cause for the revocation of license no. XXXXX for failure to comply with the laws of the State of Utah. Therefore, it is the decision and order of the Utah State Tax Commission that license no. XXXXX is revoked and the Respondent is ordered to surrender the license to the Tax Commission within three days from the date of this order.

DATED this 5th day of October, 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