Legal Opinion
Airport Hilton Ventures, Ltd. v. Utah State Tax Commission
Utah Supreme Court
Decided March 26, 1999No. 970568PublishedCited by 14 opinions
1Opinion of the Court
ZIMMERMAN, Justice:
¶ 1 Airport Hilton Ventures, Ltd. (“Hilton”) seeks review of a Tax Commission (“Commission”) order assessing sales and use taxes (hereinafter collectively referred to as “sales taxes”) and transient room taxes on charges Hilton made for guaranteed hotel accommodations for the period of January 1992 through March 1995. In finding Hilton liable, the Commission relied on Utah Administrative Code R865-19S-79, a rule the Commission promulgated to implement section 59-12-103(1)0) of the Code. We conclude that this rule is invalid because it does not comport with the plain…
2Cases cited10 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Travelers Indemnity Company v. BarnesSupreme Court of Colorado · 1976
- Newspaper Agency Corp. v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 1997
- Crowther v. Nationwide Mutual Insurance Co.Court of Appeals of Utah · 1988
- Harper Investments, Inc. v. Auditing Division, Utah State Tax CommissionUtah Supreme Court · 1994
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Murray v. Utah Labor CommissionUtah Supreme Court · 2013
- State ex rel. Division of Forestry, Fire & State Lands v. Tooele CountyUtah Supreme Court · 2002
- Featherstone v. SchaerrerUtah Supreme Court · 2001
- Taghipour v. JerezUtah Supreme Court · 2002
- Dorsey v. Department of Workforce Services, Workforce Appeals BoardCourt of Appeals of Utah · 2012
9 more not listed; retrieve them via the Exa API.