Section R865-19S-7 - Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106A.1. A separate sales and use tax license must be obtained for each place of business, but where more than one place of business is operated by the same person, one application may be filed giving the required information about each place of business. 2. Each license must be posted in a conspicuous place in the place of business for which it is issued.B. The holder of a license issued under Section 59-12-106 shall notify the commission:1. of any change of address of the business;2. of a change of character of the business, or3. if the license holder ceases to do business.C. The commission may determine that a person has ceased to do business or has changed that person's business address if: 1. mail is returned as undeliverable as addressed and unable to forward;2. the person fails to file four consecutive monthly or quarterly sales tax returns, or two consecutive annual sales tax returns;3. the person fails to renew its annual business license with the Department of Commerce; or4. the person fails to renew its local business license.D. If the requirements of C. are met, the commission shall notify the license holder that the license will be considered invalid unless the license holder provides evidence within 15 days that the license should remain valid.E. A person may request the commission to reopen a sales and use tax license that has been determined invalid under D.F. The holder of a license issued under Section 59-12-106 shall be responsible for any sales and use tax, interest, and penalties incurred under that license whether those taxes and fees are incurred during the time the license is valid or invalid.Utah Admin. Code R865-19S-7