OLSON CONSTRUCTION COMPANY v. STATE TAX COMMISSION

No. 9362.

12 Utah 2d 42 (1961)

361 P.2d 1112

OLSON CONSTRUCTION COMPANY, THIOKOL CHEMICAL CORPORATION, UTAH DIVISION; EMPIRE STEEL COMPANY AND FIFE ROCK PRODUCTS COMPANY, PLAINTIFFS, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

May 18, 1961.


Attorney(s) appearing for the Case

VanCott, Bagley, Cornwall & McCarthy, David E. Salisbury, Salt Lake City, for plaintiffs.

Walter L. Budge, Atty. Gen., David E. West, Asst. Atty. Gen., for defendant.


CALLISTER, Justice.

This is a proceeding to review a decision of The State Tax Commission of Utah denying plaintiffs' claim for refund of sales tax. The facts were submitted by stipulation and are not in dispute.

Thiokol Chemical Corporation holds a prime contract with the United States Government for the construction of certain facilities near Brigham City, Utah. It awarded two subcontracts to Olson Construction Company, whereunder the latter agreed to construct...

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