Visitor Information Center Authority of Grand County v. Customer Service Division, Utah State Tax Commission

ZIMMERMAN, Chief Justice:

Visitor Information Center Authority of Grand County (“Authority”) petitions for review of a decision of the Utah State Tax Commission (“Tax Commission”). Pursuant to section 78-2-2(3)(e)(n) of the Utah Code, we have appedate jurisdiction over this final decision of the Tax Commission. We affirm.

The Authority is a nonprofit corporation organized by Grand County as a municipal budding authority pursuant to section 17A-3-903 of the Code, a part of the Utah Municipal Budding Authority Act. Under that act, cities, counties, and school districts may acquire or construct…