Butler v. State Tax Commission

CROCKETT, Justice.

Plaintiff, Davis & Butler Construction Co. brings this original proceeding to review use tax deficiencies imposed by the State Tax Commission for the period July 1, 1955, to September 30, 1959, totaling $20,-527.54.

The plaintiff is a construction company of Salt Lake City. During the period covered it engaged in a number of projects as general contractor in which it purchased various personal property and equipment from about 30 different foreign companies, some of which maintained local agents in Utah. Upon the basis of plaintiff’s records showing these purchases upon which…