FRANCOM v. UTAH STATE TAX COMMISSION

No. 9271.

11 Utah 2d 164 (1960)

356 P.2d 285

ARNOLD FRANCOM D/B/A DAY-NITE LAUNDERCENTER NO. 8, AND GLEN PALMER D/B/A DAY-NITE LAUNDERCENTER NO. 6, PLAINTIFFS, v. UTAH STATE TAX COMMISSION, DEFENDANT.

Supreme Court of Utah.

November 4, 1960.


Attorney(s) appearing for the Case

Fabian & Clendenin, Earl M. Wunderli, Salt Lake City, for plaintiffs.

Walter L. Budge, Atty. Gen., Norman S. Johnson, Asst. Atty. Gen., F. Burton Howard, Asst. Atty. Gen., for defendant.


CALLISTER, Justice.

The Utah State Legislature in its 1959 regular session amended the Sales Tax Law to include, among other things, a tax upon the amount paid or charged for laundry services.1 The plaintiffs appeal from a determination of the Utah State Tax Commission assessing them for sales tax under its interpretation of the amendment.

The sole question involved is whether or not the plaintiffs are engaged in or performing...

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