89-1307 - 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. 89-1307

Respondent : Account No.XXXXX

_____________________________________

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 XXXXX, XXXXX before Joseph G. Linford, Presiding Officer. XXXXX and XXXXX appeared representing Petitioner. No one appeared representing the Respondent, though notice of the hearing was mailed to Respondent on XXXXX. Accordingly, the Respondent's default was entered on the record and the hearing proceeded in the absence of the Respondent.

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. The Respondent was issued sales tax license No. XXXXX.

2. The Respondent is in arrears on sales tax collection and remittance to the Utah State Tax Commission in the approximate sum of $$$$$.

3. Respondent's business operated as a proprietorship under the name of XXXXX prior to its incorporation on XXXXX. Prior to incorporation Respondent operated under sales tax license No. XXXXX. Sales tax license No. XXXXX was issued to Respondent after becoming incorporated.

4. Before becoming incorporated Respondent had a long history of nonpayment or inadequate payment of sales tax liabilities. The same pattern has continued since Respondent's incorporation.

5. A payment agreement was entered into but Respondent has made no payments on that agreement and has continued to accrue additional unpaid sales taxes.

6. The retail place of business of Respondent appears to be closed at the present time. However, there are some indications that it may still open and operate on occasion for such things as parties or special celebrations.

CONCLUSIONS OF LAW

The Tax Commission has authority under Utah Code Ann. 59-12-106(1) to revoke the sales tax license of any person failing to comply with the laws of the State of Utah relative to the collection and payment of sales tax.

DECISION AND ORDER

Based on the foregoing, the Tax Commission hereby finds sufficient cause for revocation of license No. XXXXX for failure to comply with the laws of the State of Utah. This applies also to sales tax license No. XXXXX. Therefore, it is the decision and order of the Utah State Tax Commission that license No. XXXXX be revoked as well as license No. XXXXX if such license has not been terminated previously, and the Respondent is ordered to surrender these licenses to the Tax Commission within three days from the date of this order.

DATED this 15th day of November, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner