Oscar E. Chytraus Co. v. Wasatch Furnace & Electric, Inc.

I dissent. The statute1 gives protection to “any person who has furnished materials or performed labor for or upon any such building, . . . ” (Emphasis added.)

The plaintiff did not furnish any material to the job. It sold its material to Wasatch Furnace & Electric, Inc., (hereinafter called Wasatch) on open account. It did not collect a sales tax, thus showing clearly that it intended Wasatch to resell the material and to collect and remit the sales tax.2 Even if Wasatch ordered the material delivered to the jobsite, there was no agreement between Chytraus and Wasatch for the material in…