Union Pacific Railroad v. State Tax Commission of Utah

The majority opinion states that the issue of this case is whether a railroad is a commercial or an industrial enterprise; if it be industrial, it is exempt from sales *98or use taxes on fuel oil bought or consumed in the propulsion of its engines.

This characterization is in effect an amendment of § S9-15^t[a] and [b], U.C.A. 1953, the relevant portions provide as follows:

“ * * * The sale of coal, fuel oil and other fuels shall not be subject to the tax except as hereinafter provided.

“[b] (2) To any person as defined in this act including municipal corporations for gas, electricity, heat, coal,…