Francom v. Utah State Tax Commission

CALLISTER, Justice.

The Utah State Legislature in its 1959 regular session amended the Sales Tax Law to include, among other things, a tax upon the amount paid or charged for laundry services. 1 The plaintiffs appeal from a determination of the Utah State Tax Commission assessing them for sales tax under its interpretation of the amendment.

The sole question involved is whether or not the plaintiffs are engaged in or performing a “laundry service.” The plaintiffs own and operate establishments furnishing the use of automatic washing machines and dryers to the general public. The machines are…