Union Stock Yards v. State Tax Commission

FOLLAND, Chief Justice.

This is a review of a decision of the Utah State Tax Commission holding plaintiff liable for a sales tax on hay, grain, and straw fed by it to livestock in interstate shipments, plaintiff being under contract with interstate carriers. Plaintiff complains: (a) That the tax is an unlawful burden on interstate commerce repugnant to the Commerce Clause of the Constitution of the United States; and (b) that plaintiff’s service is expressly exempt under the Sales Tax Law (Laws 1938, c. 63, as amended by Laws 1933, 2d Sp. Sess., c. 20). The decision of the Tax Commission must…