Pacific Intermountain Express Co. v. State Tax Commission

HENRIOD, Justice.

Review of the sales tax levy1 on motor and tandem equipment incident to a transfer to petitioner of all of the assets, including corporate stock, trucks, trailers and semi-trailers of several concerns that directly or indirectly had been operating highway transportation rolling stock. Affirmed in part and reversed in part, with no costs awarded.

The tax was paid under protest. when the Tax Commission refused to register the vehicles unless paid, 2 insisting that all of the units, including trailers and semitrailers were “motor vehicles,” not exempted as an occasional sale of…