Broadcast International, Inc. v. Utah State Tax Commission

OPINION

ORME, Associate Presiding Judge:

This case comes to us on a petition for review of the Utah State Tax Commission’s order assessing sales and use tax and imposing a ten percent penalty against Broadcast International, Inc. The Tax Commission’s assessment is affirmed in part and remanded in part. The imposition of the penalty is affirmed.

FACTS

Neither party disputes the material facts. Broadcast is a Utah corporation that provides the services of a private satellite network. Its subscribers are typically large retail businesses such as those operated by American Stores, Fleming Foods, and…