Legal Opinion
Dick Simon Trucking, Inc. v. Utah State Tax Commission
Utah Supreme Court
Decided January 30, 2004No. 20010560PublishedCited by 10 opinions
1Opinion of the Court
DURHAM, Chief Justice:
INTRODUCTION
¶ 1 Plaintiff Dick Simon Trucking, Inc. (Dick Simon) purchased satellite tracking units and attached them to new trucks that it uses in its trucking business. Following an audit, the Utah State Tax Commission (the Commission) concluded that the purchases were purchases of tangible personal property, and assessed sales tax accordingly. Dick Simon petitioned the Commission for reconsideration, arguing that the satellite units are parts of vehicles that Dick Simon partially self-manufactures, and that Utah Code section 59-12-104(36) (2000 & Supp.2001) (the…
2Cases cited8 opinions
- State v. SchofieldUtah Supreme Court · 2002
- State ex rel. Division of Forestry, Fire & State Lands v. Tooele CountyUtah Supreme Court · 2002
- Hales Sand & Gravel, Inc. v. Audit Division of the State Tax CommissionUtah Supreme Court · 1992
- Houghton v. Department of HealthUtah Supreme Court · 2002
- SF Phosphates Ltd. v. Auditing Division, Utah State Tax CommissionUtah Supreme Court · 1998
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- MacFarlane v. Utah State Tax CommissionUtah Supreme Court · 2006
- State v. MooneyUtah Supreme Court · 2004
- LKL Associates, Inc. v. FarleyUtah Supreme Court · 2004
- Aris Vision Institute, Inc. v. Wasatch Property Management, Inc.Utah Supreme Court · 2006
- John Holmes Construction, Inc. v. R.A. McKell Excavating, Inc.Utah Supreme Court · 2005
5 more not listed; retrieve them via the Exa API.