Parson Asphalt Products, Inc. v. Utah State Tax Commission

CROCKETT, Chief Justice:

Defendant Tax Commission appeals from findings and judgment of the district court that petitioner, Parson Asphalt Products, was exempt from the payment of $24,196.82 taxes on motor fuels it had used in reconstruction on the causeway which connects Davis County to the north end of Antelope Island in the Great Salt Lake. The Tax Commission had rejected petitioner’s contention that the fuel was not used to operate motor vehicles on the public highways and was thus exempt under Sec. 41-11-50, U.C.A.1953, and the petitioner sought re view in the district court, as provided…