90-1433 - 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. 90-1433

Respondent. : Account No. XXXXX

___________________________________

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. No one appeared representing either Petitioner or Respondent.

Based upon the evidence and testimony in the file and in the record, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are all four quarters of XXXXX, and the third quarter of XXXXX.

3. The return of service in the file indicates that the server attempted to serve the notice of hearing for this case at Respondent's business address and at the home of Respondent's owner. Upon doing so, the server was informed that the owner was no longer within the state and had moved to XXXXX. The server was, therefore, unable to complete service.

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