Legal Opinion
Hardy v. State Tax Commission
Utah Supreme Court
Decided March 15, 1977No. 14418PublishedCited by 7 opinions
1Opinion of the Court
CROCKETT, Justice:
The petitioners are dentists who attack the decision of the Tax Commission that they should pay sales tax on the materials which they purchase and use in rendering dental services to their patients.
The position of the Tax Commission is that the legislature has declared that there should be a sales tax paid on all personal property sold within this state.
Sec. 59—15-4(a), U.C.A.1953, provides for the levy of a sales tax
*1065. upon every retail sale of tangible personal property made within the state of Utah .
59-15-2(e) provides:. the term “retail sale” means every sale within the…
2Cases cited10 opinions
- Atlantic Refining Co. v. Federal Trade CommissionSupreme Court of the United States · 1965
- Gilbertville Trucking Co. v. United StatesSupreme Court of the United States · 1962
- Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- Vause v. Industrial CommissionUtah Supreme Court · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Nucor Corp., Nucor Steel—Utah Division v. Utah State Tax CommissionUtah Supreme Court · 1992
- Utah Power & Light Co. v. Utah State Tax CommissionUtah Supreme Court · 1979
- BJ-Titan Services v. State Tax CommissionUtah Supreme Court · 1992
- Tummurru Trades, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1990
- Gull Laboratories, Inc. v. Utah State Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1997
2 more not listed; retrieve them via the Exa API.