Tummurru Trades, Inc. v. Utah State Tax Commission

HALL, Chief Justice.

Tummurru Trades, Inc. (Tummurru), seeks review of a final decision of the Utah State Tax Commission (Tax Commission) requiring the payment of sales tax on items that were sold to out-of-state purchasers in its retail and wholesale construction supply store and for items that were purchased for construction at out-of-state sites. The Tax Commission also imposed a statutory penalty upon Tummurru and interest on the unpaid sales tax over the audit period.

Tummurru is a Utah corporation with its principal place of business in Hilldale, Utah. Tummurru is in the business of…