Greater Park City Co. v. Tax Commission

OPINION

BENCH, Judge:

Greater Park City Company (GPCC) seeks review of the Utah State Tax Commission’s (Commission) decision denying its claims for a sales tax refund. The Commission ruled that GPCC lacked standing to claim a refund because it was not the taxpayer that paid the sales tax. We affirm.

BACKGROUND

GPCC is a Utah corporation that operates the Park City Mountain Resort, formerly known as the Park City Ski Area. In winter months, GPCC sells tickets to skiers who ride its ski lifts. GPCC does not permit patrons to use the ski lifts without a ticket. In summer months, GPCC sells tickets…