HOWE v. TAX COMMISSION

No. 9201.

10 Utah 2d 362 (1960)

353 P.2d 468

RALPH D. HOWE, AS PRESIDENT FOR THE UTAH STATE MOTEL ASSOCIATION, PLAINTIFFS AND APPELLANTS, v. TAX COMMISSION OF UTAH ET AL., DEFENDANTS AND RESPONDENTS.

Supreme Court of Utah.

June 28, 1960.


Attorney(s) appearing for the Case

Herbert B. Maw, Salt Lake City, for appellants.

Walter L. Budge, Atty. Gen., Ben E. Rawlings, Asst. Atty. Gen., for respondents.


CROCKETT, Chief Justice.

Plaintiff, as president of the Utah State Motel Association, on behalf of its members, challenges the constitutionality of amendments to the State Sales Tax Law, which formerly imposed a 2% tax on sales of tangible personal property. The purpose of the amendments was to extend it to cover a tax on services. The addition to Section 59-15-4, U.C.A. 1953, follows:

"(f) A tax equivalent to 2% of the amount paid or charged for tourist...

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