Legal Opinion
Gull Laboratories, Inc. v. Utah State Tax Commission, Auditing Division
Court of Appeals of Utah
Decided April 3, 1997No. 960792-CAPublishedCited by 6 opinions
1Opinion of the Court
JACKSON, Judge:
Gull Laboratories, Inc. (Gull) appeals the Utah State Tax Commission’s decision that Gull must pay sales tax on certain material bought to help make medical diagnostic test kits (kits). We affirm.
BACKGROUND
Gull makes kits which are used by doctors and hospitals to treat patients. The kits contain antigen slides, conjugate with coun-terstain, positive and negative control sera, “PBS powder,” mounting fluid, and instruc tions. An antigen slide is a glass slide upon which a thin layer of human cells has been spread. Using the other items in the kit, medical personnel apply a…
2Cases cited14 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Pedersen v. GreenSupreme Court of Florida · 1958
- Gillmor v. WrightUtah Supreme Court · 1993
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- Cache County v. Property Tax Division of the Utah State Tax CommissionUtah Supreme Court · 1996
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bodell Construction Co. v. Stewart Title Guaranty Co.Court of Appeals of Utah · 1997
- Hercules Inc. v. Utah State Tax CommissionCourt of Appeals of Utah · 2000
- State v. ReddCourt of Appeals of Utah · 1998
- State v. BarrickCourt of Appeals of Utah · 2002
- Hercules Inc. v. Utah State Tax CommissionCourt of Appeals of Utah · 2000
1 more not listed; retrieve them via the Exa API.