Sims v. Collection Division of the Utah State Tax Commission

DURHAM, Justice:

Petitioner Louie E. Sims seeks review of a formal order of the Utah State Tax Commission (“the Commission”) affirming a tax and penalty assessment under the Illegal Drug Stamp Tax Act (“the Act”). Utah Code Ann. §§ 59-19-101 to -107. We reverse the decision of the Commission and vacate the tax and penalty assessed.

On July 27, 1988, the Utah Highway Patrol and the Juab County Sheriffs Department set up a roadblock on Interstate Highway 15 approximately two miles outside of Nephi, Utah. When Sims’ car was stopped at the roadblock, the officers observed an open container of…