Youth Tennis Foundation v. Tax Commission

CROCKETT, Justice:

Plaintiff, Youth Tennis Foundation of Utah, a nonprofit corporation, conducted a professional tennis tournament in 1973, and charged admissions which totaled more than its expenses. On the basis that this was an operation for profit, defendant Tax Commission assessed the four per cent sales tax, amounting to $1,364.80 on the tickets sold. After an administrative hearing before the Tax Commission, it affirmed the assessment of the tax. Plaintiff appeals.

The pertinent part of Section 59-15-6, U.C.A.1953, under which plaintiff claims exemption is:

Exempt sales: all sales made to…