94-1553

Sales Tax Revocation
Signed 8/9/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE, :

UTAH STATE TAX COMMISSION :

Petitioner, : ORDER

v. : Appeal No. 94-1553

XXXXX, ) Account No. XXXXX

Respondent. : Tax Type: Sales Tax Revocation

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. At the initial hearing, certain matters were heard and the matter was continued to XXXXX. G. Blaine Davis Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX, Assistant Attorney General, together with XXXXX from the Collections Division . Present and representing Respondent was XXXXX, Attorney at Law, together with XXXXX, one of the owners of petitioner. XXXXX, also appeared at the hearing on XXXXX.

This matter is a petition by the Collection Division of the Utah State Tax Commission requesting the revocation of sales tax license number XXXXX, for failure to comply with the laws of the state of Utah relating to the filing of sales tax returns, and the collection and remittance of sales tax monies.

FACTS

The Respondent operates a business for the sale of XXXXX. Respondent did not file sales tax returns for the XXXXX, as well as for the XXXXX. As of the date of the hearing, they also had not yet filed the sales tax return for the XXXXX. In addition, they were audited for the XXXXX, and there are amounts which have been assessed for XXXXX which had not been paid.

The total amount of tax during the period in question is $$$$$, and penalties have been imposed in an amount of $$$$$, and interest has been imposed in an amount of $$$$$. During the time periods in question, Respondent has only paid $$$$$, and Petitioners have obtained an amount of $$$$$ from Respondents by way of garnishments.

Respondent has experienced financial difficulty, and its XXXXX has been terminated and it is no longer able to obtain XXXXX for sale to its customers. Accordingly, respondent has indicated its willingness to have its sales tax license terminated if it is permitted to remain in business long enough to permit an orderly liquidation of its inventory and closure of its business. Therefore, respondent and petitioner have stipulated to the provisions contained in the order.

The Tax Commission is required to revoke the license of any person violating any provision of the sales tax act. (Utah Code Annotated §59-12-106.)

DECISION AND ORDER

The Tax Commission finds that sufficient cause exists for the revocation of license number XXXXX.

Respondent may remain open and continue in business until XXXXX. Sales Tax license number XXXXX is revoked effective XXXXX.

Respondent will make a weekly report and remittance of its sales tax, its inventory and XXXXX to XXXXX, who will make the information and money available to the Utah State Tax Commission on a weekly basis.

In the event that respondent fails to meet its commitments to file information and make the weekly payments required, the license may be revoked sooner by petitioner filing an affidavit with the Appeals Division of the Utah State Tax Commission and serving a copy thereof on Respondents counsel. The license will be revoked unless within XXXXX after the filing of such affidavit a responding counter affidavit is filed which denies the allegations, in which event a hearing will be held. If no counter affidavit is filed within XXXXX, the license will be revoked without further notice and without hearing.

This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 9th day of August, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner