Utah Light and Traction Co. v. State Tax Comm. of Utah

FOLLAND, Chief Justice.

This is certiorari to the State Tax Commission to review a decision of the commission requiring petitioner to make return of its sale of fares and pay to the state a sales tax of 2 per cent on that portion “considered as trolley coach and gasoline bus fares.” Plaintiff claims immunity from the tax by virtue of an exception in the Sales Tax Law. Chapter 63, Laws of Utah 1933, as amended by chapter 20, Laws of Utah 1933, Second Special Session. Section 4 as amended (by section 1), after the imposition of the tax on services of common carriers and other utilities, reads as…