Yeargin, Inc. v. Auditing Division of Utah State Tax Commission

20 P.3d 287 (2001)

2001 UT 11

YEARGIN, INC., Petitioner,

v.

AUDITING DIVISION OF THE UTAH STATE TAX COMMISSION, Respondent.

No. 990364.

Supreme Court of Utah.

February 6, 2001.

Robert A. Peterson, John H. Bogart, Salt Lake City, for petitioner.

Mark Shurtleff, Att'y Gen., Gale K. Francis, Asst. Att'y Gen., Salt Lake City, for respondent.

HOWE, Chief Justice:

INTRODUCTION

¶ 1 Petitioner Yeargin, Inc. seeks certiorari review of the court of appeals's decision upholding the Utah State Tax Commission's denial of Yeargin's sales tax refund claim. Yeargin, Inc. v. Tax Comm'n, 1999 UT App 094, 977 P.2d 527.

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