Arco Electric v. Utah State Tax Commission

HALL, Chief Justice:

Arco Electric (“Arco”) appeals from a final order of the Utah State Tax Commission (the “Commission”). The Commission held that it was proper to assess Arco a use tax under Utah Code Ann. § 59-12-103.

The facts of this case and the issues presented do not differ in any material respect from those addressed in Thorup Brothers Construction, Inc. v. Auditing Division of the Utah State Tax Commission, 860 P.2d 324 (1993). We find that Thorup is dispositive of this appeal.

Arco is an electrical contractor. In 1986, Arco entered into contracts with three separate owners…