Ivory Homes, Ltd. v. Utah State Tax Commission

Justice NEHRING,

opinion of the Court:

INTRODUCTION

1 1 In this case, we review the Utah State Tax Commission's decision to deny Ivory Homes' refund request for sales tax it paid on expenses associated with concrete products that were delivered to various locations throughout Utah. We conclude that the Commission did not erroneously receive, collect, or compute any tax or overpayment that would entitle Ivory Homes to a refund under Utah Code section 59-12-110(2). We therefore affirm the Commission's decision.

BACKGROUND

12 From July 2005 to August 2008, Ivory Homes purchased various concrete…