Union Portland Cement Co. v. State Tax Commission

WOLFE, Justice.

Certiorari to review the action of the Tax Commission in making a deficiency use tax assessment against plaintiff for its use of coal, iron grinding balls, firebrick and various other items in its business.

Plaintiff is a corporation engaged in the manufacture of cement at Devil’s Slide, Utah. On August 18, 1945> after due notice and hearing, the Tax Commission found that sales of all the items involved were made outside of the state of Utah and that the use of all the items was subject to the use tax. It thereupon ordered the plaintiff to pay a deficiency use tax for the period…