Blue Cross and Blue Shield v. State

ZIMMERMAN, Justice:

Plaintiff Blue Cross and Blue Shield of Utah (“Blue Cross”), a nonprofit health service corporation, appeals from a summary judgment granted against it and in favor of defendants State of Utah, Utah State Tax Commission, and Utah State Insurance Department (collectively, “the State”). This judgment upheld against state and federal constitutional challenge a pair of Utah tax statutes. Taken together, these statutes levied a 2.25 percent tax on subscription income received by nonprofit health service corporations and on premium income received by all other insurance companies…