90-1401 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

Petitioner, : AND FINAL DECISION

:

v. :

XXXXX, ) Appeal No. 90-1401

Respondent. : Account No. XXXXX

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to a petition by the Collection Division of the Utah State Tax Commission for the revocation of license number XXXXX for failure to comply with the laws of the state of Utah.

Hearing on the matter was held on XXXXX. Joseph G. Linford, Hearing Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. No one appeared representing the Respondent even though notice was served upon the Respondent on XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are the fourth quarter XXXXX, and the first, second, and third quarters of XXXXX.

3. Petitioner indicated at the hearing that the owner of Respondent has moved to XXXXX, XXXXX, although Petitioner believed that the Respondent corporation is still in business in Utah. Petitioner testified that a notice was mailed to the owner's current address in XXXXX as well as the notice being served upon the business location in Utah.

4. The evidence indicates a long history of nonpayment of sales taxes and little, if any, prospect of Respondent paying past due taxes as well as keeping current on taxes as they come due.

CONCLUSIONS OF LAW

The Tax Commission shall revoke the license of any person violating any provisions of the Sales Tax Act. (Utah Code Ann. 59-11-106(1).)

DECISION AND ORDER

The Tax Commission finds that sufficient cause exists for the revocation of license number XXXXX. Therefore, it is the order of the Utah State Tax Commission that license number XXXXX is hereby revoked for failure to comply with the laws of the state of Utah and the petition is granted. The Respondent shall surrender the sales tax license to the Tax Commission within three days from receipt of this order.

DATED this 27 day of September, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner