Industrial Communications, Inc. v. Utah State Tax Commission

DURRANT, Justice:

11 Industrial Communications, Inc., petitions for review of a Utah State Tax Commission decision upholding an assessment of sales tax on one-way pager service that Industrial Communications provides to its clients. Before the Commission, Industrial Communications argued that the Sales and Use Tax Act's definition of telephone corporations providing telephone service applies only to two-way communications. The Commission rejected Industrial Communications' argument and upheld the assessment pursuant to a regulation it had promulgated in 1997, which specifically defines pager…