Vermax of Florida, Inc. v. Utah State Tax Commission

OPINION

GREENWOOD, Judge:

Vermax of Florida, Inc. (Vermax), petitions for review of the Utah State Tax Commission’s (Tax Commission) ruling which upheld certain sales taxes assessed to Vermax by the Auditing Division of the Tax Commission. We affirm in part and reverse and remand in part.

BACKGROUND

Vermax is a Florida corporation that has been in existence since 1987. Prior to that time, Vermax Corporation, a Utah corporation, conducted a similar business.1

Vermax designs, manufactures, and sells bathroom products to hotels, motels, and other commercial and residential projects. Ver-max purchases…