Snarr Advertising, Inc. v. Utah State Tax Commission

ELLETT, Justice:

This case is before us for a review of a matter determined by the Utah State Tax Commission based on a stipulation of facts.

The plaintiff sells to clients custom-made advertising displayed on unique and individually constructed roadside signs. The contracts between plaintiff and its clients are usually for a term of years with the duty on the plaintiff to maintain the signs. The customer pays a specified sum of money monthly to the plaintiff during the life of the contract. The client has no right to possession of the sign, nor has he any other rights therein except the right…