Brown Plumbing & Heating Co. v. Utah State Tax Commission

This case is here on a petition for a writ of certiorari to review the decision of the Utah Court of Appeals in Brown Plumbing & Heating Co. v. State Tax Commission, 848 P.2d 181 (Utah Ct.App.1993). The petition for certiorari is hereby granted. No further briefing by the parties is required, however, as our recent cases of Thorup Brothers Construction, Inc. v. State Tax Commission, 860 P.2d 324 (Utah 1993), and Arco Electric v. State Tax Commission, 860 P.2d 330 (Utah 1993), are controlling. The court of appeals is affirmed.

Alpine School District entered into a contract for the construction…