Bluth v. Tax Commission

OPINION

BENCH, Judge:

¶1 Appellants argue the trial court erred in granting Appellee's Motion to Dismiss. The trial court concluded that it lacked jurisdiction because the Utah State Tax Commission (Commission) did not have an opportunity to decide the matter prior to Appellants filing suit in district court. We reverse and remand.

BACKGROUND

¶2 Pursuant to authority granted under Utah Code Ann. §§ 59-1-210, -12-118 (2000), the Commission has promulgated rules relating to provisions of the Sales and Use Tax Act (Sales Tax Act). See Utah Code Ann. §§ 59-12-101 to -1802 (2000). Acting pursuant to…