Legal Opinion
BJ-Titan Services v. State Tax Commission
Utah Supreme Court
Decided March 31, 1992No. 900368PublishedCited by 10 opinions
1Opinion of the Court
STEWART, Justice:
BJ-Titan Services Company (“BJ-Titan”) seeks review of the Utah State Tax Commission’s ruling which imposed sales and use taxes on BJ-Titan’s oil and gas well stimulation services and on a transfer of motor vehicles from BJ-Hughes Holding Company (“BJ-Hughes”) to BJ-Titan. We reverse in part and remand.
FACTS
The basic facts are undisputed. The appeal before the Commission involved two consolidated cases: Hughes Tool Co. v. Auditing Division of the Utah State Tax Commission, Appeal No. 88-1500, filed May 31, 1988, and BJ-Titan Services Co. v. Auditing Division of the Utah State…
2Cases cited22 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Savage Industries, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1991
- Hawthorn Mellody, Inc. v. LindleyOhio Supreme Court · 1981
- Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935
- Olson Construction Company v. State Tax CommissionUtah Supreme Court · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- King v. Industrial Com'n of UtahCourt of Appeals of Utah · 1993
- Union Pacific Railroad v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1992
- Hales Sand & Gravel, Inc. v. Audit Division of the State Tax CommissionUtah Supreme Court · 1992
- Noble Energy, Inc. v. Colorado Department of RevenueColorado Court of Appeals · 2010
- Eaton Kenway, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1995
5 more not listed; retrieve them via the Exa API.