VRONTIKIS BROS. INC. v. UTAH STATE TAX COMMISSION

No. 8962.

9 Utah 2d 60 (1959)

337 P.2d 434

VRONTIKIS BROS. INC., A CORPORATION, NICK VRONTIKIS AND PETE VRONTIKIS, D/B/A VRONTIKIS BROTHERS, A PARTNERSHIP, PLAINTIFFS, v. UTAH STATE TAX COMMISSION, DEFENDANT.

Supreme Court of Utah.

March 26, 1959.


Attorney(s) appearing for the Case

Cotro-Manes & Cotro-Manes, Salt Lake City, for plaintiffs.

E.R. Callister, Jr., Atty. Gen., John G. Marshall, Salt Lake City, for defendant.


WORTHEN, Justice.

Review of an assessment by defendant against plaintiffs for sales tax allegedly due the state for merchandise taken as trade-ins by plaintiffs who are engaged in the retail selling of home appliances and other merchandise. The case involves an interpretation of the Sales Tax Statute.

Section 59-15-4, U.C.A. 1953, provides in part as follows:

"* * * there is levied and there shall be collected and paid: "(a) A tax upon every...

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