91-0472 - 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. 91-0472

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. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and XXXXX. Present and representing the Respondent was 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 through the first quarter XXXXX.

3. The Respondent operates a retail food business wherein he purchases frozen foods at the wholesale level and then retails them to his customers.

4. During the periods in question, the Respondent collected sales tax on sales made, however, failed to remit any taxes so collected. The Respondent used the sales tax collected to finance the ongoing operations of his business, including financing any personal expenses he incurred.

5. On XXXXX, a collection agent contacted the Respondent and informed him of the delinquent account. Since that time, and after other attempts, the Respondent has made no payments on the delinquent account. Inspection of the Respondent's financial resources indicate that the likelihood of reaching a satisfactory repayment agreement is nonexistent.

6. As of the first quarter XXXXX, a sales tax deficiency in the amount of $$$$$ existed which included tax, penalties and interest.

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 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.

DATED this 15th day of July, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes*

Commissioner Commissioner