Legal Opinion
Yeargin, Inc. v. Tax Commission
Court of Appeals of Utah
Decided March 25, 1999No. 981342-CAPublishedCited by 5 opinions
1Opinion of the Court
OPINION
JACKSON, Judge:
¶ 1 Yeargin, Inc. (Yeargin) appeals from the Tax Commission’s decision affirming the Audit Division’s assessment of sales tax on materials incorporated by Yeargin into the facility it built for WECCO in Iron County and denying Yeargin’s request for a refund. We affirm.
BACKGROUND
¶2 On June 28, 1988, Yeargin contracted with WECCO to build a manufacturing facility outside Cedar City, Utah (Cedar City plant). 1 Several provisions of the contract between Yeargin and WECCO (Contract) are relevant to this appeal. First, the Contract’s General Provisions provided that “neither…
2Cases cited9 opinions
- Utah Concrete Products Corp. v. State Tax CommissionUtah Supreme Court · 1942
- Chicago Bridge & Iron Co. v. State Tax CommissionUtah Supreme Court · 1992
- Board of Equalization v. Utah State Tax Commission Ex Rel. Benchmark, Inc.Utah Supreme Court · 1993
- Thorup Bros. Construction, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1993
- BJ-Titan Services v. State Tax CommissionUtah Supreme Court · 1992
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3Cited by5 opinions
- Yeargin, Inc. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2001
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000
- RACMP Enterprises, Inc. v. CommissionerUnited States Tax Court · 2000
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000
- Yeargin, Inc. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2001