Howe v. Tax Commission

CROCKETT, Chief Justice.

Plaintiff, as president of the Utah State Motel Association, on behalf of its members, challenges the constitutionality of amendments to the State Sales Tax Law, which formerly imposed a 2% tax on sales of tangible personal property. The purpose of the amendments was to extend it to cover a tax on services. The addition to Section 59-15-4, U.C.A.1953, follows:

"(f) A tax equivalent to 2% of the amount paid or charged for tourist home, hotel, motel, or trailer court accommodations and services; provided that this subsection shall not apply to the amount paid or charged…