Barrett Investment Co. v. State Tax Commission of Utah

WADE, Justice.

Barrett Investment Company seeks review of a decision and order of the defendant, State Tax Commission of Utah, imposing a deficiency use tax assessment on out of state purchases of parts of machinery and equipment which became component parts of a ski lift erected near Brighton, Utah, and upon which parts no sales or use tax has been paid.

It is plaintiff’s contention that the parts of machinery and equipment purchased out of the state which were used to manufacture or assemble the ski lift are exempt from the use tax under the provisions of Sec. 59 — 16—4(d) and (h),…