South Central Utah Telephone Ass'n v. Auditing Division of the Utah State Tax Commission

RUSSON, Justice:

South Central Utah Telephone Association seeks review of a Utah State Tax Commission ruling that its purchases of software maintenance agreements and telephone transmission equipment were subject to sales tax. We affirm.

BACKGROUND

South Central Utah Telephone Association (South Central) provides telephone services to individuals and businesses in rural areas of southern Utah and northern Arizona. South Central is a cooperative association owned by its customers. It challenges the levying of sales tax on its purchases of telephone equipment and software maintenance agreements.

Tel…