Pacific States Cast Iron Pipe Co. v. State Tax Commission

CALLISTER, Justice.

In a prior proceeding, this Court reviewed a sales tax deficiency levied by the State Tax Commission on the sale of pipe to a nonresident buyer at the seller’s foundry in Utah.1 This Court held that the transaction was not subject to taxation under the commerce clause of the Federal Constitution.2 That decision was reversed by the U. S. Supreme Court and the case remanded to this Court.3

We granted the taxpayer’s request to re-argue the case, but limited it to the question of whether the transaction was nontaxable under the regulations of the Tax Commission. This argument…