State Tax Commission v. City of Logan

MOFFAT, Chief Justice.

This cause was before this court once before. State Tax Commission v. City of Logan, 88 Utah 406, 54 P. 2d 1197. The question involved was: Did the legislature intend to levy a sales tax on electrical energy generated and sold by municipalities? It was held municipalities generating and selling electrical energy were required by the statute to pay the sales tax. The case was remanded to the district court with directions to proceed according to the opinion rendered. The City paid the taxes collected or levied after February 28, 1984. The Tax Commission before the…