92-1668 - 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

)

XXXXX, : Appeal No. 92-1668

dba XXXXX, )

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. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Representing the Respondent by telephone was XXXXX, an attorney.

At the start of the hearing, Mr. XXXXX informed the Commission that Mr. XXXXX was unable to attend the hearing in that he was under doctor's orders to stay in bed due to pain. Mr. XXXXX was scheduled for spinal surgery XXXXX.

In any case, Mr. XXXXX did not request a continuance in this matter and did represent Respondent at the revocation hearing.

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 first quarter XXXXX, fourth quarter XXXXX, first quarter XXXXX and second quarter XXXXX.

3. Respondent first began business in XXXXX.

4. Respondent has not filed nor paid sales and use taxes for the quarters in question.

5. Respondent is also delinquent in remitting and filing withholding taxes.

6. Currently, Respondent owes over $$$$$ in sales and use taxes.

7. Respondent is now out of business and has no need for his sales and use tax license except to sell off his inventory and to buy missing parts to complete computer systems to sell.

8. Respondent states that he could pay off his tax liabilities once he sells his inventory.

9. Mr. XXXXX of the Collections Division stated that Respondent has not been cooperative in working out the tax situation; Respondent has not

answered letters or filed back returns. Additionally, Respondent did not provide the Tax Commission with his new business address once he moved his business into his home.

CONCLUSIONS OF LAW

The Tax Commission shall revoke the license of any person violating any provisions of the Sales Tax Act. (Utah Code Ann. 59-12-106(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. Petitioner is reminded, however, that tax collected on any subsequent sales of Petitioner's inventory must be remitted to the state.

DATED this 3rd day of December, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger 0. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner