License Revocation Hearing

Vendors must have a sales and use tax license to make taxable sales. Most vendors need the license to stay in business. A licensed vendor who persists in collecting the sales and use tax from customers but does not remit it to the comptroller may be summoned to a hearing to show cause why the license should not be revoked. If a vendor fails to appear for the hearing or fails to make arrangements to clear up back taxes, the license will be revoked. License revocations are enforced through local liquor boards, civil court orders or criminal process.