Rent-A-Center West, Inc. v. Utah State Tax Commission

Justice DURHAM,

opinion of the Court:

INTRODUCTION

T1 Rent-A-Center West, Inc. appeals the Utah State Tax Commission's decision declaring Rent-A-Center's optional lability waiver fee subject to Utah sales and use tax We reverse.

BACKGROUND

1 2 Rent-A-Center leases and sells a variety of consumer goods, ranging from smart-phones and televisions to couches and washing machines. - Rent-A-Center leases its products through rental agreements describing the property, the payment amount, and the number of payments. Customers may choose to make payments weekly, semimonthly, or monthly.

T3 Customers acquire…