Millard County v. Utah State Tax Commission Ex Rel. Intermountain Power Agency

STEWART, Justice:

Millard County seeks a writ of review of an order of the Utah State Tax Commission (1) denying the County’s motion to intervene in a proceeding before the Commission to redetermine the sales tax liability of Intermountain Power Agency (“IPA”), and (2) denying the County’s request to review certain Commission records concerning IPA. Millard County also seeks review of the Commission’s final order fixing IPA’s sales tax liability. These cases have been consolidated.

Utah’s Local Sales and Use Tax Act allows any county, city, or town to impose a local option sales and use tax, or…