Legal Opinion
Mark O. Haroldsen, Inc. v. State Tax Commission
Utah Supreme Court
Decided November 27, 1990No. 870468PublishedCited by 9 opinions
1Opinion of the Court
STEWART, Justice:
Mark 0. Haroldsen, Inc. (Haroldsen), appeals a decision of the tax division of the Third District Court affirming a Utah State Tax Commission order holding Haroldsen liable for $7,750, plus interest,- for use taxes based on Haroldsen’s lease of magnetic tapes and printed sheets containing customer mailing list information.
Haroldsen is engaged in the marketing of real estate information by selling books and tapes on real estate investment and conducting seminars. As a marketing technique, Haroldsen uses direct mail advertising to contact potential customers. Haroldsen…
2Cases cited27 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
22 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cache County v. Property Tax Division of the Utah State Tax CommissionUtah Supreme Court · 1996
- First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002
- South Central Utah Telephone Ass'n v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1997
- Graham Packaging Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- BJ-Titan Services v. State Tax CommissionUtah Supreme Court · 1992
4 more not listed; retrieve them via the Exa API.