B.L. Key, Inc. v. Utah State Tax Commission

OPINION

BENCH, Judge:

Petitioner B.L. Key, Inc. seeks review of the Utah State Tax Commission’s order denying its petition for redetermination of a statutory notice assessing a sales and use tax deficiency. Specifically, petitioner contends that it is not required to collect and remit sales and use taxes in Utah. Because the Commission properly concluded that petitioner “regularly engaged” in the delivery and servicing of property, Utah Code Ann. § 59-12-107(l)(a)(iv), (v) (1996), we affirm.

BACKGROUND

Petitioner is an Oklahoma corporation that produces concrete weights and coatings for…