Union Portland Cement Co. v. State Tax Commission

WOLFE, Justice.

We granted a rehearing in this case to reconsider the relationship between the Sales and Use Tax Acts, Utah Code 1943, 80-15-1 et seq., 80-16-1 et seq., and the effect on the use tax of exemptions contained in the Sales Tax Act.

In our original opinion in this case, which is reported at 110 Utah 135, 170 P. 2d 164, we held that the Use Tax Act is separate and distinct from the Sales Tax Act and that the Use Tax Act is broad enough to cover all tangible personal property which is used, stored or consumed in this state unless such property is expressly excepted by exemptions…