Harper Investments, Inc. v. Auditing Division, Utah State Tax Commission

ZIMMERMAN, Chief Justice:

Harper Investments, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., and Harper Contracting, Inc. (collectively referred to as “Harper Companies”), appeal from a decision of the Utah State Tax Commission (“Commission”) that assessed them $582,273.93 in sales taxes arising from the sale of sand and gravel. The Harper Companies argue that this assessment was in error because it did not arise from actual sales, but from an erroneous in-house accounting treatment of the transactions in question. We agree and reverse.

The material facts are not in dispute.…