89-1308 - 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. 89-1308

XXXXX )

: Account No. XXXXX

Respondent :

_____________________________________

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 XXXXX before Joseph G. Linford, Presiding Officer. XXXXX and XXXXX appeared representing the Petitioner. XXXXX appeared representing 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 State Tax Commission in the approximate sum of $$$$$.

3. Respondent has a long history of nonpayment of sales taxes dating back to the second quarter of XXXXX. Numerous attempts by Petitioner to work with Respondent in order to improve the situation have failed. It is apparent that Respondent is unable to pay the balance owing while remaining current on each quarter's sales tax liability as it accrues.

4. Respondent indicated that he is contemplating closing the business and filing bankruptcy, but as of yet has not done so.

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 Utah State Tax Commission hereby finds sufficient cause for the revocation of sales tax 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 be 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 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