Olson Construction Company v. State Tax Commission

CALLISTER, Justice.

This is a proceeding to review a decision of The State Tax Commission of Utah denying plaintiffs’ claim for refund of sales tax. The facts were submitted by stipulation and are not in dispute.

Thiokol Chemical Corporation holds a prime contract with the United States Government for the construction of certain facilities near Brigham City, Utah. It awarded two subcontracts to Olson Construction Company, whereunder the latter agreed to construct certain buildings and other items for the project. Each of these subcontracts were to be performed for a lump sum price. In the…